Registration of vat

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Querist : Anonymous

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Querist : Anonymous (Querist)
02 July 2012 I want to get registered for VAT to file my VAT returns. i want to know that what is the procedure of VAT to get registered in delhi???

02 July 2012 Mr Author,
You have to file an application in DVAT form-04,along with some documents,such as :1)for status of your business,like proprietor ship,partnershipwith deed etc Pvt ltd co or public ltd co with related formation papers,2)rent agreement or ownership proof of shop premises,3)identification proof like telephone bill,pan card,electrity bill passport. You have to pay security also not less than Rs 50,000/- and registration fee(Rs500/- or 1000/-).Once your application is accepted a staff from vat office will visit your shop to verify and make a report.After all these steps you will be given a TIN no and a certificate of registration under vat Act.....MJK

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Querist : Anonymous

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Querist : Anonymous (Querist)
03 July 2012 thank u very much sir for ur kind answer..
sir one more thing i want to ask u that please exlain me about security money..
will i need to deposit it in government account by D.D. or by Cheque??

will i also need to have a surity of a dealer for getting VAT registration??
if yes then only his surity would be enough along with security money??

20 July 2025 You're asking about VAT registration in Delhi as of 2012, and the procedure involved, including security deposit, surety, and mode of payment. Hereโ€™s a detailed breakdown based on the Delhi VAT laws in effect before GST replaced VAT in July 2017.

โœ… VAT Registration Procedure in Delhi (As per DVAT Act, pre-GST):

To register for VAT (under the Delhi Value Added Tax Act, 2004), the following steps were followed:

๐Ÿงพ 1. Filing Application
Fill Form DVAT-04 (Application for registration under DVAT)
Submit online at: http://dvat.gov.in
Printout to be submitted at the ward office with supporting documents
๐Ÿ“„ 2. Documents Required
PAN Card of proprietor/firm/company
Proof of constitution:
Partnership deed / MOA-AOA / Certificate of incorporation
Address proof of business premises (Rent Agreement or Electricity Bill)
Bank account proof (Cancelled cheque or bank statement)
ID & Address proof of proprietor/partners/directors
Photograph of owner/authorized signatory
๐Ÿ” 3. Security Deposit
A compulsory security deposit had to be paid. This was to ensure tax compliance.
Usually โ‚น50K to โ‚น1L, depending on the type of business and turnover
The security had to be paid:
By Demand Draft (DD) or
Bank Guarantee in favour of the Commissioner, VAT Department, Delhi
Cash and cheques were not accepted for security
๐Ÿ‘ค 4. Surety Requirement
Yes, a surety was required in many cases.

You had two options:

Option A: Surety from a Registered Dealer

A dealer already registered under DVAT could stand surety for your registration
He had to sign Form DVAT-100
Option B: Higher Cash Security

If you couldnโ€™t get a surety, you were required to deposit a higher security amount (usually 2x the normal requirement)
โœ… Summary Answer to Your Questions:

Question Answer
What is the procedure for VAT registration in Delhi? File DVAT-04 online โ†’ submit docs โ†’ pay security โ†’ get certificate
Is security required? โœ… Yes, usually โ‚น50Kโ€“โ‚น1L
Mode of security deposit? โœ… Demand Draft or Bank Guarantee only
Is dealer surety required? โœ… Yes, unless you opt to deposit higher security
Is surety alone enough without security money? โŒ No, both surety and minimum security were required unless exemption given
โš ๏ธ Important Note:

VAT has been replaced by GST as of 1st July 2017. VAT registration is no longer applicable unless you're dealing in alcoholic liquor for human consumption, petroleum products, or local-state-specific goods.

If you're starting a business now, you'll need to register under GST, not VAT.


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