Resgistration under CST

1. When a license under VAT is to be taken?

i. Dealers whose total turnover in any year is not less than Rs.5 lakhs should

get registration under PVAT Act, 2007.

ii. Dealers who purchase and sell goods exclusively within the Union Territory

and whose total turnover is not less than rupees ten lakhs should get

registration under PVAT Act, 2007.

iii. Dealers dealing in IMFL, dealers registered under the Central Sales Tax Act,

every commission agent, broker, auctioneer, Casual trader and non-resident

dealer are required to get registration irrespective of the quantum of total

turnover.

2. How to apply for Registration?

The application form in Form `A' under the PVAT Act, 2007 and in

Form 'A' under the CST Act, 1956 can be obtained from the Registering

Authority. The application shall be submitted in the Registration cell of

the region concerned with the following documents:

a) Two Nos. of recently taken passport size photograph of the

applicant;

b) Lease Agreement Deed in the case of rented building;

c) Partnership Deed in the case of partnership concern;

d) Memorandum & Articles of Association in the case of Limited

Company;

e) Xerox copy of Ration Card;

f) License/ certificate issued by the Industries Department /

Commune Panchayats /Pollution Control Authority / Civil Supplies

etc

g) Other documents as the Registering Authority deems necessary.

3. What is the Registration Fee, Payable Under the VAT Act,

2007 ?

a) Rs.5,000/- for IMFL dealers

b) Rs.10,000/- for MSI and LSI units.

c) Rs.100/- for other dealers and SSI units

d) Rs.100/- for every branch and godown.

4.What is the Registration Fee Payable Under the CST Act?

Rs.25/- in the form of court fee stamp in all cases.

5. What are other salient provisions with respect to

Registration?

i) Once an application for registration is made in the manner

prescribed and accompanied by the fees mentioned above, the

Registering Authority will make enquiry and verification as

considered necessary by him, and issue a certificate in Form D

allotting a Taxpayer identification number within thirty days from

the receipt of the same. If the certificate of registration or a

notice explaining the reasons for rejection of application is not

received within thirty days, the dealer shall be deemed to have

been registered with effect from the date of submission of his

application of registration.

ii) The registration certificate shall be valid for one year and shall

be renewed from year to year on payment of fees prescribed.

iii) If the Registration certificate is lost or is accidentally destroyed

the dealer can apply to and obtain from the Registering Authority

a duplicate Registration Certificate on payment of a fee of Rupees

Hundred. Similarly extra copies of the Registration Certificate for

each additional place of business can be obtained at a fee of

Rupees Hundred each.

iv) The registration certificate should be conspicuously displayed at

all places of business of a registered dealer

v) Whenever there is any change in the nature, constitution or place

of business the same shall be intimated to the Registering

authority within 30 days and the Registration Certificate duly

amended.

6. What are circumstances under which a dealer’s Registration can be

cancelled

i. The business has been discontinued, transferred as a whole or otherwise

disposed of, or

ii. The total turnover for two preceding consecutive years is less than rupees

five lakhs, or

iii. The dealer dies