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what is the procedure for registration under delhi VAT

ashok anand (ACCOUNTS EXECUTIVE) (61 Points)

24 March 2010

what is the procedure for registration under delhi VAT for a existing company having Manufacturing unit at Haryana and Head office at Kolkata for starting Trading business of sale for Local and Central .

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Ram Avtar Singh (Nagari Sultanpur U.P.Delhi) (14497 Points)
Replied 24 March 2010

Registered as Branch office. following papers required for registration under Dvat.

1. Copy of Memorandum and Articles;
2. Copy of company’s PAN card;
3. List of directors along with address and identity proof, like copy of passport etc.;
4. 2 photographs of each directors;
5. Copy of Board Resolution in favor of authorized signatory;
6. Copy of PAN card and address proof of authorized signatory along with 2 photographs;
7. Copy of address proof* in respect of principal in Delhi;
8. Copy of first sales / purchase bills along with copy of GR’s to prove date of liability and validity otherwise we may go for voluntary registration only for Delhi VAT;
9. Copy of bank statement;
10. Surety in form of registered dealer / security in form of Bank Guarantee a sum of Rs. 1 lac.
11. Prescribed form DVAT-04 for Delhi VAT registration and Form -1 for CST registration, attached herewith Form -04.

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Ram Avtar Singh (Nagari Sultanpur U.P.Delhi) (14497 Points)
Replied 24 March 2010

Registration under DVAT Act

Compulsory, if:-

Yourturnover in the current year exceeds Rs. 10 lakhs (manufacturer,traders, works contractor, hire-purchase business etc.) ; or
You make any interstate sale; or
You make interstate purchases for resale in Delhi
You can also apply voluntarily for registration even if your turnover is below Rs. 10 lakhs.
A single registration is enough for having more than one place of business in Delhi.

How to Register?

Applyin Form DVAT 04 with the prescribed fee of Rs. 500/- and a security ofRs. 1 lakh. Fee is payable in the form of court fee stamp. ForRegistration under the Central Act, the fee is Rs. 25/-.
Thesecurity amount can be reduced by a maximum of Rs. 50,000/- if you canprovide certain documents with your registration application. Thesecurity amount is reduced to the extent of amount mentioned againsteach head allowed for various documents is as follows:-
Last paid electricity bill in your name, Rs. 10,000/-.
Paid telephone bill in your name Rs. 5000/-
Income Tax PAN, Rs. 10,000/-
A document as proof of ownership of principal place of business, Rs. 30,000/-
A document as proof of ownership of residential property, Rs. 20,000/- and
A notarized photocopy of the passport of proprietor/managing partner or managing director-Rs. 10,000/-.

Remainingsecurity may be in form of Bank Guarantee, Post Office cashcertificates, bonds, debentures, dealers surety or mortgage ofimmovable properly.
You are automatically registered within 15 daysof making your application and a Tax payer Identification Number (TIN)will be issued, to you. This TIN will be common for both DVAT as wellas CST Act.
However, your applications may be rejected for certain reasons which will be communicated to you.

deepti saini (accountant) (26 Points)
Replied 13 February 2012

Hi,

As my company is registerd in mumbai and our branch is in noida now we are planning for getting registeration under sale tax then we can appl for it through Noida or from mombai only.

1 Like

Anand (Chartered Accountant) (166 Points)
Replied 14 February 2012

VAT law is state law, you have to registered yourself noida for noida branch and mumbai for mumbai branch separately. For further clerification you can call me or mail me. mob. no. 9711168905 email: caanandtiwari @ gmail.com

dinesh kamlapuri (CHARTERED ACCOUNTANT) (21 Points)
Replied 30 June 2012

Steps for DVAT Registration

The following steps are required to be undertaken for registration under Delhi VAT.

Apply for DVAT registration in Form DVAT 04 along with all required documents / photograph duly signed.
Pay a fee of Rs. 500/- towards registration fees.
The Application for DVAT registration should be accompanied by applicable surety in the form of either Dealer Surety, Bank Guarantee, Fixed Deposit etc.
The DVAT department are bound to issue you registration certificate or intimate any discrepancy in the application within 15 days of application.
After the registration is processed TIN No along with DVAT registration certificate is prepared.
The inspector from the Sales Tax will visit your premises for verification after DVAT registration is complete.