03 August 2025
Hereโs a simple overview of the **VAT Registration Procedure** applicable generally across Indian states (may vary slightly state to state):
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### VAT Registration Procedure
1. **Determine Eligibility**
* Check if your business turnover exceeds the prescribed threshold (usually โน5 lakhs or โน10 lakhs depending on state). * Business types like manufacturers, traders, dealers, and works contractors generally require registration.
2. **Gather Required Documents**
* Proof of Identity (PAN card) * Proof of Business Address (rent agreement, electricity bill, etc.) * Proof of Ownership (property papers or lease agreement) * Passport size photographs * Business license or trade certificate (if applicable) * Bank account details (cancelled cheque)
3. **Fill the VAT Registration Application**
* Obtain the application form (e.g., Form VAT-100) from the Commercial Tax Department website or office. * Fill in all details accurately โ business name, address, nature of business, PAN, turnover, etc.
4. **Submit the Application**
* **Online**: Many states have online portals (like Gujarat, Maharashtra, Karnataka). * **Offline**: Submit the filled form with documents at the local Commercial Tax Office.
5. **Verification Process**
* The tax authorities verify the application and documents. * May conduct a physical inspection of business premises.
6. **Issue of VAT Registration Certificate**
* Once verified, the department issues a VAT Registration Certificate. * The dealer is allotted a unique **TIN (Taxpayer Identification Number)**. * Registration is effective from the date of application or commencement of business.
7. **Start Filing VAT Returns**
* After registration, regularly file VAT returns as per state rules. * Maintain proper VAT records and invoices.
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### Important Points
* Registration is mandatory if turnover crosses threshold. * Some states may require additional documents. * Keep multiple copies of the registration certificate for future use. * Timely filing of returns is mandatory to avoid penalties.
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If you want, I can provide a **step-by-step guide specific to any state** or help with sample forms/documents. Let me know!