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Who is required to get registered as a VAT Dealer under Punjab VAT Act 2005?

Every person, except a casual trader and one dealing exclusively in goods declared tax free, whose gross turnover during the year exceeded the taxable quantum, as provided below, is liable to pay tax under the Punjab VAT Act by way of VAT on the taxable turnover.

S. No, Particulars Taxable Turnover Limit
(i) in relation to any person, who imports taxable goods for sale or use in manufacturing or processing any goods in the State, Rs. one
(ii) in relation to a person, who receives goods on consignment/branch transfer basis from within or outside the State on which no tax has been paid under this Act, Rs. one
(iii) in relation to a person, liable to pay purchase tax under section 19, Rs. one
(iv) in relation to a person, who is a manufacturer, Rs one lakh
(v) in relation to a person, who is running a hotel/restaurant, Rs five lakh
(vi) in relation to a person, who is running a bakery Rs. Ten Lakh
(vii)       in relation to voluntary registration Rs five Lakh
(viii)     in relation to any other person Rs.  fifty Lakh


Documents required for VAT Registration under Punjab VAT Act


1.    Proof for VAT eligibility – generally a bill for purchase of goods made from Outside the State of Punjab.

2.   Proof of identification. (Ration Card, Driving Licence etc.) of prop./Partner/Managing Director.


3. Proof of business premises – if the Business premises is on rent. (Rent paid receipt/Rent Deed)   or if the owner has his own business premises then proof of ownership.


4. Incorporation Document of the Taxpayer:-

  • If the concern is Limited Company then the copy of Memorandum of association and copy of Resolution.
  • If the concern is a firm then partnership deed.
  • If it has any other constitution then proof of that constitution.


5.         Proof of the PAN of the Prop, if the concern is Proprietorship/  Proof of the PAN of the firm if the firm is partnership.


6. Two photographs for VAT and Centre —

  • In case of proprietorship Concern – Two Photo of Proprietor.
  • In case of Partnership firm :-Two Photo of all the partners,
  • In case of Company – Two Photo of  managing director


7 Bank account number and name of bank.


8. Two sureties each having TIN and owning property or bank guarantee of Rs. 100000 (50000 for tax under PVAT Act and Rs 50000 for tax under CST Act)


9. List of following categories of goods:-

  • Goods to be traded.
  • Goods to be manufactured.
  • Goods to be purchased for use in manufacture.


Every Photostat copy should be attested to be a true copy by the proprietor./ partner/director as the case may be.

Author:- Amit Bajaj Advocate, Jalandhar/ Email: amitbajajadvocate@hotmail.com/ Cell No +919815243335


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  1. Usha Rehan says:

    I m a housewife. I make Herbal Hair oil at my residence.
    For marketing of product, I need vat or tin no. But I didn’t have any commercial office or shop. Can I apply tin no. at my residence address?
    Pls. advice me at earliest.

  2. Kamal says:

    Dear Sir,
    I want to start selling handicraft and hand-loom carpet and also sometimes machine made carpet online and offline through e-commerce and shop in mall. I want to start these business from Jalandhar (PB). So I want to know the process of getting vat no. pls reply me as soon as possible.
    Thank You

  3. jignesh patel says:

    dear sir,

    we a manufacture of rcc boundary wall(hand made) in gujrat. now we are planing to open branch in panjab . so pls give me information of vat and other tax liabilty and entry tax.we are plan open branch near ludhiyana.pls suggest me any contect lawyer to registration of vat.

    jignesh patel


    We manufacturer of Lubricating Oil & Greases and going to start our unit in Pubjab. We do not know any body for surety. So please suggest in this case. Also suggest us for online registration.
    AJAY KUMAR DUBEY #9896030029

  5. VIKRAM JEET says:

    i am carrying business of foodgrain purchase ie . Artia .whether i have need VAT or not . If needed than what kind of documents required for applying for VAT.Can I apply online for VAT.

  6. Deepak MIttal says:

    Sir, I am currently dealing in taxfree goods (Fire Wood). I wnat to know whether registration under Punjab vat is required or not. Any other step if require.


  7. Inder Dhingra says:

    Dear Sir, I want to start selling readymade garments goods online through e-commerce platform. I want to start this online business from Ludhiana (PB). Mostly purchase from Ludhiana and Delhi will be done. Their is need of Vat No.So I want to know the process of getting vat no. pls reply me as soon as possible. Thank You

  8. Ashwani Goyal says:

    Dear Sir,
    I want to start selling readymade garments goods online through e-commerce platform. I want to start this online business from Ludhiana (PB). Mostly purchase from Ludhiana and Delhi will be done. Their is need of Vat No.So I want to know the process of getting vat no. pls reply me as soon as possible.
    Thank You

  9. Ashwini Gund says:

    I am going to start my co. [prop.] to sell products online in Punjab,India. I will have to buy items from CHINA AND THAILAND for resale online and offline. I wish to know which are the registrations and licenses are required to operate a business . What will it cost to me for each and all registrations and when I could start business.

  10. ashwani kumar says:

    a partnership firm want to start bussieness under works contract in punjab
    now the said firm want to apply vat no. in punjab
    what is list of documents for vat reg .no
    all the partners belongs to maharashtra state and have a tin no. maharashtara state

  11. VICKY KAPOOR says:




  12. bhavin says:

    Sir, i want to sell (trading) research laboratory consumables to R&D companies, from punjab to within as well as accross the indian states. Plz let me know whether i can start selling including cst or vat, before getting tin number ??
    What are the particulars to be included in bill.

  13. yashpal singh says:

    I am running service centre of mobile so parts are purchasing from delhi so what is the limit of purchase to get tin no.I have already take service tax no. But i want to know that tin no is compulsory or not.

  14. Prabhjot says:

    Dear Sir,
    I want to start my online selling (eCommerce) business from Chandigarh & Punjab, This will essentially be trading/retailing of goods on internet & selling all across India & internationally. Kindly advise,

    A)My products will be Indian Tea, Khadi, Handmade wooden items, Artificial jewelry
    B) When should I apply, what is minimum turnover after which I have to maintain all records.
    C) I buy from all across India, various states.
    D) For practical purposes, my ecommerce billing address is Chandigarh & plan to take shop on rent at Kharar

  15. Parphulit says:

    I have started my new business in Punjab of providing service to telecom companies.For this spare/material required is to get from other states.My question is can I bill the material in Punjab after purchase from other states with paying required CST/VAT.If so pls tell the limit of such billing.

  16. Gaurav says:

    sir,we are situated in haryana,we are super stokist and need to establish a branch in punjab for trading in our goods trasfered on form f . so, do we need any other document for the transfer of goods and sale

  17. vinit rana says:

    Dear Sir,

    i need your suggestion in getting a VAT registration. i have taken a flat on rent at derabassi Mohali, can you tell me plz what type of formalities ?, i want to do trading of engineering goods.

    with the warm regards
    Vinit Rana

  18. Abdul says:

    Sir, our Business head office in Chandigarh and a branch office is established in Jalandhar. We are caring Stationery & Flex trading business. I want to know that can we du the business in Jalandhar with the Chandigarh TIN number or we should apply a fresh TIn number for Jalandhar.

    if we have to apply than what is the cost and formalities for the same

    Abdul Sattar

  19. maninder. says:

    i think your problem is, you dont known about anyone who can give your surity so no problem law has give you a alternate you can give bank guarantee. which you can take from bank where you want to open bank account.

  20. rckumar says:

    I am shifting from Delhi and I want to establish business in Zirkpur(Punjab. I have purchased a flat in Zirkpur. I will open a bank account shortly. I want VAT registration under VAT Act 2005 Punjab. I have documents except two sureties because I do not know any person haveing Punjab VAT. Pl suggest what to do.

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July 2024