6 Registration of A Dealer

 

III. Registration of Dealers :   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 a pplica tion for m in F or m `A' under the PVAT Act, 2007 a nd in F or m 'A' under the C ST Act, 1956 ca n be obta ined fr om the Register ing Author ity. The a pplica tion sha ll be subm itted in the Registr a tion cell of the r egion concer ned with the following docum ents: a )   Two Nos. of recently a pplica nt;

taken passport

size photograph of the

b )   Lea se Agr eem ent Deed in the ca se of r ented building; c )   Partnership Deed in the case of partnership concern; d )   Mem or a ndum & Ar ticles of Associa tion in the ca se of Lim ited C om pa ny; e )   Xer ox copy of Ra tion C a r d; f )   License/ cer tifica te issued by the Industr ies Depa r tm ent / C om m une Pa ncha ya ts / Pollution C ontr ol Author ity / C ivil Supplies etc g )   Other docum ents a s the Register ing Author ity deem s necessa r y.

 

3. What is the Registration Fee, Payable Under the VAT Act, 2007 ? a )   Rs.5,000/ - for IMF L dea ler s b )   Rs.10,000/ - for MSI a nd LSI units. c )   Rs.100/ - for other dea ler s a nd SSI units d )   Rs.100/ - for ever y br a nch a nd godown.

4.What is the Registration Fee Payable Under the CST Act?   Rs.25/ - in the for m of cour t fee sta m p in a ll ca ses.

5. What are Registration? i) 

Once

an

other

salient

application

for

provisions

registration

is

with made

respect in

the

to

manner

pr escr ibed a nd a ccom pa nied by the fees m entioned a bove, the Register ing

Author ity

will

m a ke

enquir y

a nd

ver ifica tion

as

consider ed necessa r y by him , a nd issue a cer tifica te in F or m D allotting a Taxpayer identification number within thirty days from the r eceipt of the sa m e. If the cer tifica te of r egistr a tion or a notice expla ining the r ea sons for r ejection of a pplica tion is not r eceived within thir ty da ys, the dea ler sha ll be deem ed to ha ve been r egister ed with effect fr om the da te of subm ission of his a pplica tion of r egistr a tion. tion. ii) 

The r egistr a tion cer tifica te sha ll be va lid for one yea r a nd sha ll be r enewed fr om yea r to yea r on pa ym ent of fees pr escr ibed.

iii)  

If the Registr a tion cer tifica te is lost or is a ccidenta lly destr oyed the dea ler ca n a pply to a nd obta in fr om the Register ing Author ity a duplica te Registr a tion C er tifica tifica te on pa ym ent of a fee of Rupees Hundr ed. Sim ila r ly extr a copies of the Registr a tion C er tifica te for ea ch a dditiona l pla ce of business ca n be obta ined a t a fee of Rupees Hundr ed ea ch.

iv) 

The r egistr a tion cer tifica te should be conspicuously displa yed a t a ll pla ces of business of a r egister ed dea ler

 

 

v) 

Whenever ther e is a ny cha nge in the na tur e, constitution or pla ce of business the sa m e sha ll be intim a ted to the Register ing a uthor ity within 30 da ys a nd

the Registr Registr a tion C er tificate tificate duly

a m ended.

6. What are circumstances under which a dealer’s Registration Registration can be cancelled? Any registered dealer, where 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