Registration under Delhi VAT Act

         

Mandatory Registration u/s 18(1) by                Voluntary Registration u/s 18(2) by

Every Dealer                                                                  Any Person 

1. Whose Turnover >Rs. 20 Lakh p.a.  
2. Dealer is liable to pay Tax or required to register under CST Act, 1956
3. Importer/Exporter of Goods – limit of Turnover is NIL

NOTE:

• A Dealer exclusively engaged in goods mentioned in Ist Schedule is not required to register
• Dealer means any person who buys or sell goods in Delhi whether directly or otherwise for his business or incidental to or in connection with his business for a consideration (i.e. cash, deferred payments, commission, remuneration or any other valuable consideration)
• In case, if a person fails to apply for registration then penalty is Rs. 1000/- per day & maximum penalty is Rs. 1 Lakh.

   

Process of Registration: 

A Dealer will make an application for registration to the Commissioner of DVAT inform DVAT -04 & Form A ( for CST)within 30 days from the date of liability to pay tax under the Act & Shall pay Rs. 1000+25=Rs.1025 as court fees for VAT & CST respectively.  

                

Documents required for registration in case of :      

            Individual                    Firm                                      Company                            

a) AddressProof of Prop.*        a) Partnership Deed              a) Certificate of Incorporation

b) I.D. Proof of Prop.*              b)PAN of Firm                         b) PAN of Company

c) Photo of Prop.                      c) PAN of Partners                   c) PAN of Authorised Person (A.P.)

d) PAN of Prop.                        d) Photo of Partners                d) Photo of A.P.

e) Bank A/c of firm                  e) Bank A/c of Firm                   e) Bank A/c of Company

f) Business Add.Proof              f) Business Add proof              f) Business Add proof    

g) Aadhar card    of Prop.        g) Aadhar card of Partner         g) Aadhar card of A.P.

h) I.D & Add. Proof of Partner* h) I.D & Add.Proof of A.P.*  

 

*Documents for Add.& ID Proof: Aadhar card, Election Card, Passport  

If above document is not available then Copy of last Electricity & Telephone(MTNL) bill (in the name of Business & for address specified as main place of Business in the registration form.  

If Building is rented, then NOC is required form Landlord.

 

Practical Steps for Registration:

1. Go to DVAT website & click on New Registration Tab on the left hand side.  
2. File a Request for PAN verification ( by filling a registration form)
3. After successful verification of PAN, the dealer will be provided username &Password through email for login into the DVAT site.  
4. The Dealer will login & file Form DVAT-04 for local & Form A for CST registration &attach the documents (JPG or PDF) ofoptimum size.  
5. After that dealer will receive an email in which TIN & Password will be provided for further transaction.  
6. Pay as a stamp court fees Rs. 1025 (Rs1000 for VAT & Rs.25 for CST) in Form DVAT -20 online.  

If application/all forms/ evidence is complete, the Commissioner shall register the applicant & grant the Registration Certificate in Form DVAT06 & Form B.