ACS Pankaj Kumar Sharma

Pankaj Kumar SharmaIntroduction

Haryana Vat is governed by the Haryana Value added Tax Act, 2003. A dealer can take registration under Haryana Vat Act and Central Sales Tax Act, 1956 simultaneously or separately. Casual Dealer can take registration if they import into or sell goods in the state for a period not exceeding thirty days at a time.

Who is liable to take registration under Haryana VAT Act, 2003?

Every dealer who is liable for paying the tax is required to be registered under the Haryana Vat Act, 2003. Following are the dealers, who are liable for pay the taxes:

SR. No.Description of class or classes of DealerTaxable QuantumDay on or from liable to pay taxes
1Who sells or purchases any goods in the course of inter-State trade or commerce or in the course of export of the goods out of or the import of the goods into the territory of India.NILOn and from the day of first sale or purchase
2Who imports any goods into State from other States.NILOn and from the day of import of goods into State for the first time.
3Who purchases any goods in the State and exports out of State such goods or the goods manufactured there from.NILOn and from the day of purchase of such goods by him in the State for the first time.
4Who resides outside the State but delivers for sale in the State, supplies or distributes in the State, any goods other than those specified in Schedule B.NILOn and from the day of first supply or distribution in the State
5Brick-Kiln Owner.NILOn and from the day his gross turnover in any year first exceeds the taxable quantum.
6Liquor licensee under the Punjab Excise Act, 1914 ( 1 of 1914).NILOn and from the day his gross turnover in any year first exceeds the taxable quantum.
7Who deals in minerals, lottery tickets.NILOn and from the day his gross turnover in any year first exceeds the taxable quantum.
8Any other class or classes of dealers.`5,00,000.00On and from the day following the day his gross turnover in any year first exceeds the taxable quantum.

What are the Documents Required for VAT REGISTRATION?

1. PAN card of the Company/Partnership/Proprietorship.

2. COI, MOA and AOA of the company / Copy of Partnership Deed (In case of Partnership Firm).

3. Copy of Rent Deed/Rent Receipt/Letter of Possession for the address proof;

4. Any utility bill of Premises.

5. Address of other place of business within the State for the purpose of Branch Addition along with rent agreement, utility bill and photos of premises as mentioned in point no 19.

6. Registration Certificate of VAT and CST of other states (if any).

7. Site Map of Business Premises (it may noted that Google map is not accepted by the Department)

8. Cancel Cheque or Bank Statement of the Bank A/c.

9. Details of Immovable Property held by owner/Company/Firm.

10. Resolution by Board of Director for applying HVAT registration (In case of Company).

11. List of Directors with Address at present.

12. Form 32/DIR 12 in case any change of Director/s.

13. List of goods to be traded or manufactured (on the letter head of the company).

14. List of Raw Materials and packing material (on the letter head of the company).

15. List of Machinery/Generator Set.

16. Photographs of Proprietor/Partners/Directors.

17. Residence Proof of Proprietor/Partners/Directors.

18. Power of attorney in case any person is appearing before authorities other than Proprietor/Partner/Director.

19. Three photos of premises in the following manner:

  • Inside the premises.
  • External photo showing left and right side of the business.
  • External of the premises with proprietor/partner/Director along with flux board containing name and address of the business.

20. Copy of Bill of Import/GR/Octroi Receipt or first purchase bill out of the state;

21. Affidavit/Statement of Applicant;

22. Fees proof (one can pay fees on egras.hry.in or pay by affixing Court Fees)

23. Two Surety Bonds from the TIN holder of Haryana (who are not defaulted in payment of taxes or furnishing of returns) in form VAT B2 (on 20 Rs Stamp Paper each duly notarised) or Bank Guarantee in the favor of Excise and Taxation Department (minimum three years).

24. Fees proof (Rs. 100 under HVAT and Rs. 25 under CST). One can pay fees through Egras challan or by Court Fees.

Note: The list of documents is not exhaustive. It is prepared on the basis of the Company, Partnership and Proprietorship.

Step by Step Procedure for Registration:

1. Login to www.haryanatax.gov.in

2. Click on New User Registration.

3. Create your account.

4. Download the utility from the same page (Download Offline Utility for Registrations forms under HVAT/CST, PGT, LT & ED Acts.).

5. Fill the necessary information in the utility and generate the xml file.

6. Login to your User ID and upload the xml.

7. Pay Fee (either egras challan or Court Fees) and upload the documents.

8. You will get VAT A1 and CST Form .

9. Sign VAT A1 and CST Form A, wherever it is required.

10. Annex documents in the physical file and submit it to Department.

11. Department will allot Acknowledgement Number after submitting the file.

12. Inspector will take a visit to business premises and submit its report to Excise and Taxation Officer.

13. Excise and Taxation Officer will allot a unique identification number of 11 digits called TIN (Tax Identification Number) along with the date of validity and date of liability.

(Author is Practicing Company Secretary in Gurgaon. You can reach at cspks1990@gmail.com or 9643128481)

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  • C.A. J.K.AGARWAL

    Sir, the Registration Fee under HVAT ACT has been increased from Rs.100/- to Rs.500/-. Pl. also deal adequately for amendment application. Specially whether fee of Rs.500/- under HVAT Act and Rs.25/- under CST, is again payable for amendment application also.