Vat registration in jharkhand state by a dlr in wb
This query is : Resolved
08 July 2013
Can any body provide me the procedure of VAT Registration in the state of Jharkhand by a Proprietorship Co.
08 July 2013
Three Steps To Online Application of New JVAT Registration
A) Register Applicant's profile.
B) Sign In using your email id and Enter mobile secret code.
After filing A & B, Form 101 and its annexures shall be available for filing.
C) Fill JVAT 101 form and its annexures and submit.
1. Provisions regarding tax liability for Compulsory Registration -
See - Section 8(5) of Jharkhand Value Added Tax, Act-2005
Section 8 (5) For the purpose of this Act, specified quantum means in relation to any dealer who:
(a) imports for sale any goods into the State of Jharkhand on his own behalf or on behalf of his principal ---Nil
(b) manufactures or produces any goods for sale --- Rs. 50,000
(c) is engaged in any other business other than clause (a) and (b)----Rs. 5 lakh
(d) involved in the execution of works contract and leasing -----Rs.25 thousand
(e) is engaged in any other sales or purchases or class of sales or purchases: other than (a), (b) and (c); the specified quantum shall be, as specified in this behalf, from time-to-time.
Provided that the State Government may, by notification published in the Official Gazette and subject to condition of one month's previous notice, increase or reduce the amount of specified quantum.
2. Provisions regarding tax liability for Voluntary Registration of Dealers: -
See - Section 26(1) of Jharkhand Value Added Tax, Act-2005
Section 26 (1) Any dealer, whose gross turnover of sales during a financial year exceeds twenty five thousand rupees, may, notwithstanding that he is not liable to pay tax, apply in the prescribed manner to the prescribed authority for registration under this Act.
3.The name mentioned in PAN card should tally with Name of the Dealer(column no 1)/Name and Style(column no 2). Upload scanned copy of front side of PAN card against SL no 4 in JVAT 101.
4. All Fields of JVAT 101 form are mandatory except column number12.
5. Annexures I and III are mandatory.
6. In Annexure III, Surety Bond in form of JVAT 115 should be scanned and uploaded.
7. Click on Submit button when all of these are filled.
Documents to be submitted to the Department in person
I. Identification Proof
1.Proprietorship : Pan Card/ Voter's ID/ Driving Licence
2.Partnership: Pan Card of Firm/ Pan Card of the partner who is applying for registration/ Driving Licence.
3.Private Public Ltd. Co. PAN Card of company/ PAN card/ Driving license / Voter's ID of principal officer or CEO who is applying for registration.
II. Proof of Business:-
(i.) If place of business is in his own name then related paper.
(ii.) If place of business is rented then either Rent agreement or Rent receipt.
III. PAN Card of proprietor/ Firm/ Company
IV 2 PP size photographs for proprietor/each partner/Principal Officer/ CEO in case of company.
V. Partnership deed in case of Partnership firm and in case of Private/ Public Ltd co. Certificate of Incorporation and Memorandum & Articles of Association.
VI. Resolution of Board of Directors, meeting regarding authorisation of particular person for filing application for registration/ power of attorney.
VII. Bank A/c : Photocopy of Updated Passbook / Bank Statement
VIII. Residential proof: Telephone Bill/ Electricity Bill/ Voter's ID/ Ration Card/ Gas connection/Passport.
IX. Paper regarding Immovable property if any.
X. Court Fee Stamp of Rs. 50.00 under VAT and Rs. 25.00 under CST
XI. Security under VAT & CST as directed by Circle Incharge.
Modes of Security under VAT are as follows :-
(a) by depositing with the said authority Government securities for the amount fixed by the said authority; or
(b) by depositing such amount in cash, in a Government Treasury; or
(c) by depositing such amount into the different schemes of the Post Office and pledging the such Certificates of deposit and depositing the same with the said authority; or
(d) by furnishing two Sureties, who are registered dealers and are regularly abiding the provisions of the Act, and are acceptable to the said authority, by executing a security bond for such amount in Form JVAT 115 or Form X; or
(e) by furnishing to the said authority a guarantee from a Nationalized Bank approved in this behalf by the said authority, agreeing to pay to the State Government, on demand the amount of security fixed by the said authority.
In case of security furnishing under clause (d), scan the security bond and upload it. The amount of security bond should vary from Rs. 1 lakh to Rs. 5 lakhs depending upon the volume of estimated tax amount in a quarter.
(XII) An affidavit declaring that the contents of application are true and correct.
A) Register Applicant's profile.
B) Sign In using your email id and Enter mobile secret code.
After filing A & B, Form 101 and its annexures shall be available for filing.
C) Fill JVAT 101 form and its annexures and submit.
1. Provisions regarding tax liability for Compulsory Registration -
See - Section 8(5) of Jharkhand Value Added Tax, Act-2005
Section 8 (5) For the purpose of this Act, specified quantum means in relation to any dealer who:
(a) imports for sale any goods into the State of Jharkhand on his own behalf or on behalf of his principal ---Nil
(b) manufactures or produces any goods for sale --- Rs. 50,000
(c) is engaged in any other business other than clause (a) and (b)----Rs. 5 lakh
(d) involved in the execution of works contract and leasing -----Rs.25 thousand
(e) is engaged in any other sales or purchases or class of sales or purchases: other than (a), (b) and (c); the specified quantum shall be, as specified in this behalf, from time-to-time.
Provided that the State Government may, by notification published in the Official Gazette and subject to condition of one month's previous notice, increase or reduce the amount of specified quantum.
2. Provisions regarding tax liability for Voluntary Registration of Dealers: -
See - Section 26(1) of Jharkhand Value Added Tax, Act-2005
Section 26 (1) Any dealer, whose gross turnover of sales during a financial year exceeds twenty five thousand rupees, may, notwithstanding that he is not liable to pay tax, apply in the prescribed manner to the prescribed authority for registration under this Act.
3.The name mentioned in PAN card should tally with Name of the Dealer(column no 1)/Name and Style(column no 2). Upload scanned copy of front side of PAN card against SL no 4 in JVAT 101.
4. All Fields of JVAT 101 form are mandatory except column number12.
5. Annexures I and III are mandatory.
6. In Annexure III, Surety Bond in form of JVAT 115 should be scanned and uploaded.
7. Click on Submit button when all of these are filled.
Documents to be submitted to the Department in person
I. Identification Proof
1.Proprietorship : Pan Card/ Voter's ID/ Driving Licence
2.Partnership: Pan Card of Firm/ Pan Card of the partner who is applying for registration/ Driving Licence.
3.Private Public Ltd. Co. PAN Card of company/ PAN card/ Driving license / Voter's ID of principal officer or CEO who is applying for registration.
II. Proof of Business:-
(i.) If place of business is in his own name then related paper.
(ii.) If place of business is rented then either Rent agreement or Rent receipt.
III. PAN Card of proprietor/ Firm/ Company
IV 2 PP size photographs for proprietor/each partner/Principal Officer/ CEO in case of company.
V. Partnership deed in case of Partnership firm and in case of Private/ Public Ltd co. Certificate of Incorporation and Memorandum & Articles of Association.
VI. Resolution of Board of Directors, meeting regarding authorisation of particular person for filing application for registration/ power of attorney.
VII. Bank A/c : Photocopy of Updated Passbook / Bank Statement
VIII. Residential proof: Telephone Bill/ Electricity Bill/ Voter's ID/ Ration Card/ Gas connection/Passport.
IX. Paper regarding Immovable property if any.
X. Court Fee Stamp of Rs. 50.00 under VAT and Rs. 25.00 under CST
XI. Security under VAT & CST as directed by Circle Incharge.
Modes of Security under VAT are as follows :-
(a) by depositing with the said authority Government securities for the amount fixed by the said authority; or
(b) by depositing such amount in cash, in a Government Treasury; or
(c) by depositing such amount into the different schemes of the Post Office and pledging the such Certificates of deposit and depositing the same with the said authority; or
(d) by furnishing two Sureties, who are registered dealers and are regularly abiding the provisions of the Act, and are acceptable to the said authority, by executing a security bond for such amount in Form JVAT 115 or Form X; or
(e) by furnishing to the said authority a guarantee from a Nationalized Bank approved in this behalf by the said authority, agreeing to pay to the State Government, on demand the amount of security fixed by the said authority.
In case of security furnishing under clause (d), scan the security bond and upload it. The amount of security bond should vary from Rs. 1 lakh to Rs. 5 lakhs depending upon the volume of estimated tax amount in a quarter.
(XII) An affidavit declaring that the contents of application are true and correct.
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08 July 2013
for more details go through following link.:
http://jharkhandcomtax.gov.in:8080/viconline/DoRegister?step=1
http://jharkhandcomtax.gov.in:8080/viconline/DoRegister?step=1
08 July 2013
Thanks a lot......
Rgds
Somenath Sen
Rgds
Somenath Sen
08 July 2013
Welcome Somenath.
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