CA Kishore Soni
As per provision of Sec. 21 of the Gujarat Value Added Tax Act, 2003 a dealer is required to obtain compulsory registration when his total turnover in a particular financial year exceeds Rs. 5 lacs (including OGS, tax free sale and export) and turnover of purchase or sales of taxable goods exceeds Rs. 10,000/-.
The dealer shall have to make an application to the jurisdictional officer within thirty days of the turnover crossing the threshold limit.
A provision is also made in The Value Added Tax Act, 2003 to obtain Voluntary Registration. (Sec. 22). In order to obtain voluntary registration a dealer is required to deposit Rs.25,000/- in Government Treasury. The amount so deposited is eligible to be adjusted against the future liability of Vat Tax, Vat Interest and Vat Penalty. However, it cannot be set off against any liability to pay CST.
This is a major difference between the Compulsory Registration and a Voluntary Registration.
(A) Following forms need to be filled.
- Form No. 101 - Application form for obtaining Registration under VAT Act, 2003.
- Form No. 101A – Details of Additional places of Business, branches and Godown in the State of Gujarat.
- Form No. 101-B – Additional places of Business, branches, Godown outside the state of Gujarat along with TIN Numbers.
- Form No. 101C – Form for informing name, address, etc. and specimen signature of the persons authorized to sign invoice, delivery challan, credit note, debit note, various forms or declarations. (For each person a separate form is required to be filled).
- From No. 101D – Form for directors and persons responsible for Business.
- Form No. 101E – Form for manufacturing concern for submitting information of capacity etc.
- Form No. 106 – Declaration/revised declaration regarding Manager or Managers of the Business.
Details required for filling the form.
- Name of the Business
- Address of the principal place of Business
- Telephone numbers, Fax numbers, Email ID, Website
- Address of additional places of business/ branches, godown within the State of Gujarat
- Address of additional places of business/ branches, godown outside the State of Gujarat with TIN of respective branches
- Nature of business
- Name of commodities relating to Business
- Name, residential address, birth date, telephone number, fax number, email ID of all the Directors
- If partners/ directors have interest in any other business, then details thereof including their percentage of interest and TIN of that business
- Permanent Account Number of Company & all its directors and in case of branch the branch manager.
- Import Export Code Number
- Central Excise Registration Number
- Professional Tax Enrolment Number and Registration Number
- Electricity Supply service Number
- Date on which the total Turnover of Sales or Purchases exceeded Rs.5 lacs
- Date on which the Turnover of Purchases and Sales of taxable goods exceeded Rs.10,000/-
- Name of Bank, Address of the Branch, Type of Account and Account Number (Signature of Bank Manager is required in Application Form.)
- Details of property held
- Name, Date of Birth, Address, Telephone number, & PAN of all the persons, other than those mentioned above, who shall be authorized to sign the invoices.
- Name and address of the person who will act as a Manager of the business.
- List/ Register of Purchases/ Sales made
Documents Required :
1. PAN Card of the company. If PAN card is not yet received, then copy of Form 49A along with acknowledgment.
2. Memorandum and Articles of Association, Resolution for obtaining Registration Number under the Act and appointment of some Manager in case it is a Branch of the company and all copies of Form 32 since incorporation.
3. Proof of Place of Business including godown, if any
- If Owned – Copy of Dastawej or Copy of document with index in his own name or in name of Spouse/ Mother/ Father.
If Rented – Rent Agreement and Municipal Tax Bill
- Certificate of Municipal Registration (Gumasta Dhara) under The Bombay Shops and Establishment Act, 1948.
4. Two copies of recent passport size Photographs of all the Directors.
5. Zerox copy of PAN Card of all the Directors of the Company.
6. As Identity Proof – Self certified copy of Passport or Election Card or Driving License or Aadhar (UID) Card of any one Director.
7. Residential address proof of any one Director
Self certified copy of Passport or Election Card or Driving License or Aadhar (UID) Card or Electric bill/ Landline Telephone bill in his own name or in name of Spouse or Mother or Father.
8. Copy of TIN/ CST Certificates of Head Office, Branches outside the State of Gujarat.
9. Authority letter in favor of Authorized Representative in Form No. 603.
10. Zerox of all Sales and Purchases bill till the date of application.
11. List/ Register of Purchases/Sales made – Date, Name and Amount
A dealer applying for registration voluntarily or compulsory has to deposit Rs. 10,000/- as security. This amount of security will be returned to dealer within 2 years from the date on which the number is granted.
The application is to be signed by the Director or the Principal Officer or duly Authorized Person of the Company.
(B) Zerox copies of all the documents mentioned above are required to be certified as true copies by a Gazetted officer or a Sales Tax Practitioner or an Advocate.
(C) The application for registration is to be made to the SRU Commercial Tax Officer having jurisdiction over the place of business of the dealer.
(D) The Commercial Tax Officer shall give the date of hearing to the dealer on receipt of VAT Registration Application. On the date of hearing, the Dealer or the Authorized Representative shall have to remain present with application form and all the original documents.
Original Documents required for verification:
- PAN Card of the Company
- Address proof in respect of Place of Business
- Identity proof of Director of the Company
- Residential address proof of Director (whose Identity Proof is given as above)
- TIN/ CST Certificates of Head Office, Branches outside the State of Gujarat
- Challan copy of deposits
Documents are initially verified by the CTO and data entry is done. The assessee has to be physically present with original documents for verification in front of the Jurisdictional Assistant Commissioner of SRU. After approval from SRU the application is further sent for Spot Verification. Meanwhile a provisional number is granted within 2 days of the application and such provisional certificate can be printed online by making registration on the government website www.commercialtax.gujarat.gov.in.
(E) After issuing the provisional registration number to such dealer, the procedure of Spot verification shall be carried out. If the registering authority is not satisfied, at the time of spot verification, with any detail furnished by the dealer, the registration number issued earlier shall be cancelled with effect from its date of issue, otherwise a certificate of registration shall be issued within thirty days from the date of application.