Llp registration in dvat
This query is : Resolved
29 January 2014
can anyone tell me about dvat registration of a LLP.its a west bengal based llp and what are the documents required? plz help.
30 January 2014
1. Mandatory Registration
A dealer must get himself registered if he becomes
liable for payment of tax u/s 10,11 or 14. The
quantum of turnover of taxable goods or
contractual transfer price referred to in the above
section is `5,00,000 subject to exemption for
dealing in goods mentioned in Schedule A.
2. Voluntary Registration
A dealer who is not required to get himself
registered, may also apply for voluntary registration
under the WBVAT Act by filing an application within
30 days of becoming liable to pay tax under this
Act.
A dealer must get himself registered if he becomes
liable for payment of tax u/s 10,11 or 14. The
quantum of turnover of taxable goods or
contractual transfer price referred to in the above
section is `5,00,000 subject to exemption for
dealing in goods mentioned in Schedule A.
2. Voluntary Registration
A dealer who is not required to get himself
registered, may also apply for voluntary registration
under the WBVAT Act by filing an application within
30 days of becoming liable to pay tax under this
Act.
30 January 2014
Procedure for Registration :-
1. An application for registration has to be filed vide Form WBVAT-01 duly signed and verified FORM 1A for reseller, 1B for Manufacturer, and 1C for contractor) along with prescribed fees of ` 100.
2. The commissioner may by order in writing, for good and sufficient reason to be recorded therein, demand from any dealer, casual dealer, or any other person including a transporter, a carrier or transporting agent, security for the purpose of registration.
3. The security is accepted in cash, should not be less than `10,000 and not more than `25,000, or in form of a bank guarantee.
4. If no reply is received within 120 days of filling of the application, the application is automatically registered and will be entitled to receive a registration certificate(Form-3) from the Commissioner.
5. Once the applicant is registered, he will beissued a Tax Identification Number(TIN), which should be quoted in all dealings with the department to enable correct and prompt processing of tax affairs.
6. If the applicant is not registered within 30 days of filing the application, he will receive a notice from the commissioner, listing the reasons as to
why his application is proposed to be rejected
7. The applicant can respond to this notice within the time provided in the notice. If he does not respond to the Commissioner notice , his application for registration will be rejected automatically. If the commissioner is satisfied with the applicant’s reply, he will register the
latter and issue him a registration certificate vide Form3.
1. An application for registration has to be filed vide Form WBVAT-01 duly signed and verified FORM 1A for reseller, 1B for Manufacturer, and 1C for contractor) along with prescribed fees of ` 100.
2. The commissioner may by order in writing, for good and sufficient reason to be recorded therein, demand from any dealer, casual dealer, or any other person including a transporter, a carrier or transporting agent, security for the purpose of registration.
3. The security is accepted in cash, should not be less than `10,000 and not more than `25,000, or in form of a bank guarantee.
4. If no reply is received within 120 days of filling of the application, the application is automatically registered and will be entitled to receive a registration certificate(Form-3) from the Commissioner.
5. Once the applicant is registered, he will beissued a Tax Identification Number(TIN), which should be quoted in all dealings with the department to enable correct and prompt processing of tax affairs.
6. If the applicant is not registered within 30 days of filing the application, he will receive a notice from the commissioner, listing the reasons as to
why his application is proposed to be rejected
7. The applicant can respond to this notice within the time provided in the notice. If he does not respond to the Commissioner notice , his application for registration will be rejected automatically. If the commissioner is satisfied with the applicant’s reply, he will register the
latter and issue him a registration certificate vide Form3.
30 January 2014
Procedure of Online registration after
generation of acknowledgement slip :-
Application to be filed vide Form WBVAT 1 and Form 1A for
CST Registration along with necessary documents (find
enclosed Appendix 1 )
generation of acknowledgement slip :-
Application to be filed vide Form WBVAT 1 and Form 1A for
CST Registration along with necessary documents (find
enclosed Appendix 1 )
30 January 2014
Certificate of Registration :-
1. Certificate granted vide Form 3 (Rule 6 and Rule 6B) after verification of application(single registration for dealer having more than one place of business in West Bengal)
2. Dealer deemed to be registered from:
a. Date of Receipt of Application or
b. Date of becoming liable to pay tax
3. Certificate to be kept and displayed at principal office and certified copy at other place of business(if default pay penalty not exceeding `200 for each occasion.
4. Duplicate can be obtained on payment of `50 5. Every TIN Number starts with first two numeric number”19”
1. Certificate granted vide Form 3 (Rule 6 and Rule 6B) after verification of application(single registration for dealer having more than one place of business in West Bengal)
2. Dealer deemed to be registered from:
a. Date of Receipt of Application or
b. Date of becoming liable to pay tax
3. Certificate to be kept and displayed at principal office and certified copy at other place of business(if default pay penalty not exceeding `200 for each occasion.
4. Duplicate can be obtained on payment of `50 5. Every TIN Number starts with first two numeric number”19”
30 January 2014
Circumstances for Amendment in Registration :-
The prescribed Authority may from time to time and any certificate of registration in accordance with the information furnished u/s 27A,27B,27C or otherwise received, after due notice to the dealer, abd such
amendment may be made with retrospective effect in such circumstances, and subject to retrictions on conditions as may be prescribed:
1. If a dealer sells his business or any part of business or there is any change in the ownership of the business.
2. If a dealer discontinues his business or changes place of business or opens a new place of business or closes the business.
3. If a dealer changes the name, style, constitution or nature of business.
4. If there is change in the particulars of persons having intrest in the business.
5. If there is change in,nature of goods ordinarily sold.
In all these cases, an amendment application is to be filed in the Prescribed Form 6 within 30 days of the Change.
Amended certificate shall be issued to him within 45 days from the date of application.
Court fees of ` 20 to be affixed on every application.
In all these cases, an amendment application is to be filed in the Prescribed Form 6 within 30 days of
the Change.
Amended certificate shall be issued to him within 45 days from the date of application. Court fees of ` 20 to be affixed on every application.
The prescribed Authority may from time to time and any certificate of registration in accordance with the information furnished u/s 27A,27B,27C or otherwise received, after due notice to the dealer, abd such
amendment may be made with retrospective effect in such circumstances, and subject to retrictions on conditions as may be prescribed:
1. If a dealer sells his business or any part of business or there is any change in the ownership of the business.
2. If a dealer discontinues his business or changes place of business or opens a new place of business or closes the business.
3. If a dealer changes the name, style, constitution or nature of business.
4. If there is change in the particulars of persons having intrest in the business.
5. If there is change in,nature of goods ordinarily sold.
In all these cases, an amendment application is to be filed in the Prescribed Form 6 within 30 days of the Change.
Amended certificate shall be issued to him within 45 days from the date of application.
Court fees of ` 20 to be affixed on every application.
In all these cases, an amendment application is to be filed in the Prescribed Form 6 within 30 days of
the Change.
Amended certificate shall be issued to him within 45 days from the date of application. Court fees of ` 20 to be affixed on every application.
30 January 2014
REQUIREMENTS FOR WB VAT REGISTRATION
CHECK LIST
1. Name and address of the commercial establishment with Seal of the firm explaining the nature of business
2. The place of business in WB with copy of Godown rental agreement. Rent bill and tax bill.
3. Three photographs of proprietor/ all directors of the firm
4. Xerox of such bills for materials purchase and sales bills
5. Xerox of such bills for materials purchased from out WB State or sold out of WB.
6. Address Proof and Photo ID Proof (Voter ID)
7. Copy of income Tax PAN Card of owners, partners and/ or directors.
8. Copy of Bank Statements/ Bank Passbook of the Firm wherein Bank Account No,. and Branch
Name is clearly mentioned.(Both Savings and Current)
9. Copy of Constitutions of the firm (memorandum of Articles ).
10. Resolution of the Board in case of Companies.
11. List of Directors of the Company. Also e form 32 copy.
12. In case of company, copy of old Balance Sheet ( If any), Copy of Company’s PAN Card & Copy
of ITR.
13. Profession Tax details
14. Email id
15. Telephone number.
CHECK LIST
1. Name and address of the commercial establishment with Seal of the firm explaining the nature of business
2. The place of business in WB with copy of Godown rental agreement. Rent bill and tax bill.
3. Three photographs of proprietor/ all directors of the firm
4. Xerox of such bills for materials purchase and sales bills
5. Xerox of such bills for materials purchased from out WB State or sold out of WB.
6. Address Proof and Photo ID Proof (Voter ID)
7. Copy of income Tax PAN Card of owners, partners and/ or directors.
8. Copy of Bank Statements/ Bank Passbook of the Firm wherein Bank Account No,. and Branch
Name is clearly mentioned.(Both Savings and Current)
9. Copy of Constitutions of the firm (memorandum of Articles ).
10. Resolution of the Board in case of Companies.
11. List of Directors of the Company. Also e form 32 copy.
12. In case of company, copy of old Balance Sheet ( If any), Copy of Company’s PAN Card & Copy
of ITR.
13. Profession Tax details
14. Email id
15. Telephone number.
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