Interstate purchase by an unregistered dealer
This query is : Resolved
18 June 2015
When a registered dealer of one state sells goods to unregistered dealer of another state CST is leviable at rate equivalent to VAT rate of appropriate state. I want to know what's the documentary procedure to be followed for completing this sale transaction as the buyer is unregistered and department won't issue road permit to an unregistered dealer. It is clear from the reading of the Act that there is no prohibition on interstate purchase by an unregistered dealer
18 June 2015
If a unregistered dealer is purchasing the goods a self declaration is required for the purpose of Road Permit
So you must obtain the Self Declaration from the Unregistered Dealer
Further some forms are also required which differs from State to State, so you should see accordingly
So you must obtain the Self Declaration from the Unregistered Dealer
Further some forms are also required which differs from State to State, so you should see accordingly
19 June 2015
Thanks Mr Sourabh for quick reply.
Actually the seller is of u.p and he needs to deliver the goods to unregistered buyer in Rajasthan. The buyer needs the goods for trading purposes not for consumption. In Rajasthan there is a form 47 for road permit but for registered dealers only. According to my knowledge self declaration can be given for self consumption not for trading purposes. I searched many sites but didn't get precise solution.
Actually the seller is of u.p and he needs to deliver the goods to unregistered buyer in Rajasthan. The buyer needs the goods for trading purposes not for consumption. In Rajasthan there is a form 47 for road permit but for registered dealers only. According to my knowledge self declaration can be given for self consumption not for trading purposes. I searched many sites but didn't get precise solution.
19 June 2015
As per the Rajasthan State Act registration is required for the following
Every dealer.—
(a) who buys or receives goods liable to tax under this Act and who is
doing business in a local area; and
(b) who brings or causes to be brought such goods liable to tax into a
local area or takes delivery or is entitled to take delivery of such
goods, the aggregate value of which is not less than one lac rupees
in a year;
shall get himself registered under this Act in such manner on payment of
such fee and within such period as may be prescribed and such
registration shall remain in force until the same is cancelled.
So i think there is no provision in the state act for any unregistered dealer as the Ceiling limit is only of Rs.1 Lacs
Further Other expert opinions are invited
Every dealer.—
(a) who buys or receives goods liable to tax under this Act and who is
doing business in a local area; and
(b) who brings or causes to be brought such goods liable to tax into a
local area or takes delivery or is entitled to take delivery of such
goods, the aggregate value of which is not less than one lac rupees
in a year;
shall get himself registered under this Act in such manner on payment of
such fee and within such period as may be prescribed and such
registration shall remain in force until the same is cancelled.
So i think there is no provision in the state act for any unregistered dealer as the Ceiling limit is only of Rs.1 Lacs
Further Other expert opinions are invited
23 September 2016
Hi,
On perusal of the definition of importer and section 3 of Rajasthan VAT act, an importer has to compulsorily obtain registration as there is no threshold limit for an importer.
Consequently, no question of unregistered dealer and thus Rule 53 for form 47 A would apply.
If still a doubt persists please let me know.
On perusal of the definition of importer and section 3 of Rajasthan VAT act, an importer has to compulsorily obtain registration as there is no threshold limit for an importer.
Consequently, no question of unregistered dealer and thus Rule 53 for form 47 A would apply.
If still a doubt persists please let me know.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is Aadhar PAN linking required for opening bank account?
- Applicability
- Where to show the RCM on Rent paid to unregistered landlord
- CPC Processing IT Return for AY 2023-24 without recognizing the Taxation Option under New Regime
- Application of 115BAC
- Gst Sales of FY 2023-24
- GSTR-3B - Do I file nil when there is no sale but I've bought raw materials
- TDS NUMBER SURRENDER
- Legal heir raised refund , but refund issued to the closed account of deceased.
- RCM - commercial rent paid to URP under GST
- Whether still royalty
- 20% OF DEMAND PAYMENT IN APPEAL
- Issue of gst e invoice
- Interchangeable words in accounts
- Adjusted profit/Loss in the case of LLP and Pvt. Ltd.company
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
- Query for dubts
- Regarding Resignation by Auditor from Pvt. Ltd.
Trending Online Classes
-
Excel Mastery Program
CA Rishabh Pugalia
CAclubindia
