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16. Declaration Under Section 19.

(1) Where the declaration under section 19 is to be made for the first time, it shall be
submitted in Form 105 electronically on website along with Form 101.

(2) Where any such declaration is to be revised, it shall be
submitted electronically on website within thirty days from the date on which the manager or managers or, as the case may be, an authorised person previously declared are changed to the registering authority.

(3) A dealer who is holding a registration certificate as on the1st August 2007, if,

(i) he has not obtained the Permanent Account Number under the Income Tax Act, 1961 shall obtain, and furnish the same on or before the 31st January 2009 to the registering authority;

(ii) he has not furnished the Permanent Account Number, shall furnish the same on or before the 31st January 2009 to the registering authority.