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Kar - registrering as a vat and comp dealer under one tin

subramanya (Professional) (907 Points)

12 August 2013

Dear All,

Whether a dealer can register as a VAT dealer as well as Composition dealer under same TIN Number ?

If yes, kindly provide more details...

Note : This query is related to Karnataka VAT

With regards,

Subramanya

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4 Replies

CA LOVELY ARORA (C.A. B.Com (H) Graduate) (2151 Points)
Replied 12 August 2013

Dear Subramanya,

I am not familiar with Karnatka VAT.... but i am sure that according to the white paper of VAT, it's not possible for a dealer to register as normal VAT dealer and also composition dealer... under one TIN, in any state of India.

Best Regards,
CA Lovely Arora
ca.lovelyarora @ gmail.com

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Rashid Imam (Officer (Indirect taxation)) (296 Points)
Replied 14 August 2013

You cannot registered under both scheme at same time in Karnataka with same tin number. because the concept of Regular dealer and Composite dealer is totally different.

Subramanya (Tax Consultant) (523 Points)
Replied 01 September 2013

Dear Arora/Imam,

In Karnataka VAT, there is a provision to register has both (i.e., Regular and Composition).

Assume i will be dealing with two types of Business - 1) Whole sale dealer 2) Restaurant. in such scenario dept allows you to register as BOTH (Na ghar ka na Ghat ka). He will be having only one tin number and provision to file both Forms (Form VAT 100 (regular) and Form VAT 120 (composition).

However still i need more info about this.

Can anybody comment on this...

Subramanya

CA LOVELY ARORA (C.A. B.Com (H) Graduate) (2151 Points)
Replied 01 September 2013

Dear Sir,

yes, this situation is possible... thanks for rectifying me...

and i will also look forward for further info. in this regard..

Thanks again... the problem is also to get registration under different positions while opting for e-registration and also e-filing of such returns.. please clarify if anyone have knowledge about K-VAT...