Luxury tax can mostly be seen in the usage bills of hotels, spas and specific resorts. It is chargeable on the room rented or the overall stay charges of the hotel, resort or spa, but not on the food and beverages served. Not even on any special facilities provided at the place. In short, just the accommodation is taxed thus. Luxury tax varies from state to state and is not normally under the control of the central government.
The process of registration commences with the submission of application by taxpayer. It ends unless application is rejected, with the grant of registration certificate bearing unique number called as TIN (Tax Identification Number).
The dealer need not visit the department with original documents. At the time of filing the application, a dealer can submit the scanned copy of the documents. Department will verify the soft copy of the documents online and issue Registration certificate online.
New dealer going for new registration:
New dealer in need of registration has to create a temporary profile to get a temporary login id, which will allow the dealer to fill up the form, make payment and finally submit the application to the tax officer to grant registration certificate( RC)
Existing dealer going for new registration : (No need of creating a temporary profile)
Existing dealer can use his / her permanent user id (TIN id) to get new registration for all the other acts which he is not registered. (Refer from point 5.1 Login Page for detailed instructions on how to register for unregistered acts)
Please make sure you go through below instructions before Registering online
1. Make sure you are filling correct and valid details in the input fields as per the description. Read carefully before entering details
2. Mobile Number fields will contain only 10 digit number (Use of +91 is not allowed)
3. Do not use any initial prefixes (name or professional) before Fny L’LI1FDesL’inL’LIILL’FLI LI licFLILIDL’sSchL’FsL’3 L’Mr. ! Mrs. ! Shri ! Shrimati ! Master! M!s ! Messrs.! any professional suffix (CA, Dr., Adv., Arch, CS etc.)3 L’
4. Wherever ADD button is mentioned, you can add multiple details. E.g. Address, Bank details etc.
5. You can use DELETE button wherever multiple details are not needed
6. Wherever multiple details have been entered make use of side arrows to navigate information
7. Make sure you have all soft copies of the documents which will be uploaded during the registration process
8. While filling FORM A, NEXT button will save all the data you have entered before clicking on NEXT
9. PREVIOUS button will take you to previous page
10. Tip tool help feature has been incorporated for many field inputs, which when pointed with cursor, gives out information about that particular field entry
Below icon has been used in the document to indicate important note for the user.
3. Steps of Registration Process
The Dealer has to cover the following steps for Registration under Luxury Tax Act (LT)