VAT/CST registration

RENU,

VAT REGISTRATION PROCEDURE:-

A dealer who is required to apply for registration shall make an application for registration to the Commissioner in Form DVAT-04 within a period of thirty days from the date of his becoming liable to pay tax under the Act and shall pay the filing fee as prescribed in Annexure 1 to the VAT rules.

DOCUMENTS REQUIRED FOR VAT REGISTRATION:-

The application for registration is to be accompanied by the following:

1) Deposit receipt of prescribed amount towards fees for registration. Such deposit receipt is to be obtained from the appropriate treasury after payment of the fee amount.
2) Copy of the constitution document e.g. Partnership deed for a partnership firm, Memorandum and Articles of Association for a company.
3) Board Resolution authorizing the signatory to sign the application in case of company.
4) Proof of identification of the authorized signatory e.g. voter identity card, passport, driving license.
5) Proof of principal place of business e.g. rent receipt, lease agreement, electricity bill.

Who is required to sign the application for registration?

The Application for registration is required to be verified and signed by an authorized signatory. An authorized signatory for different categories of persons is:

Proprietor, in case of proprietorship concern
Managing partner, in case of partnership firm and where there is no managing partner, by any of the partners.
Managing Director or authorized signatory, in case of a company.
Karta, in case of Hindu Undivided Family and authorized signatory

COMPULSORY REGISTRATION AND CRITERIA:-

EVERY DEALER IS REQUIRED TO APPLY FOR REGISTRATION UNDER THIS ACT IF:-

TAXABLE QUANTUM

	SECTION	CIRCUMSTANCES	TAXABLE QUANTUM (RS.)
A	16A(7)	CASUAL TRADER AS DEFINED U/S 2(1)(G)	NIL
B	18(2)	DEALER WHO IMPORTS ANY GOODS FOR SALE IN DELHI	NIL
C	18(2)	ANY OTHER DEALER	10,00,000.00