Manual FOR Registration Under Chhattisgarh Vat Act & CST Act

MANUAL
FOR
REGISTRATION
Click to edit Master subtitle
style
UNDER
CHHATTISGARH VAT ACT & CST ACT
Manual for
Registration
DEPARTMENT OF COMMERCIAL TAXES

GOVERNMENT OF CHHATTISGARH
1
ifjp;
vizR;{k dj iz.kkyh] foks"k :i ls oSV dj iz.kkyh] ds lqpk: lapkyu
ds fy;s izeq[k :i ls rhu ?kVd egRroiw.kZ gS
&nkf;Ro dk fu/kkZj.k
&nkf;Ro dh lax.kuk
&nkf;Ro dk fuogZu
nkf;Ro dk fu/kkZj.k gh] dj pqdkus dk nkf;Ro mRiUu djrk gS ftlds
vUrxZr] ;g fu/kkZfjr fd;k tkuk gksrk gS fd &
&fdl ij] dj yxk;k tkuk gS \
&fdl ij] dj pqdkus dk nkf;Ro gS \
&dj dk vkjksi.k] dc gksxk ,oa fdl vk/kkj ij gksxk \
&dj dh nj D;k gksxh \
nkf;Ro dh lax.kuk ,oa fuogZu mijksDr dk;Zokfg;ksa ls mRiUu gksus
okyh dk;Zokfg;ka] ,ao ifjfLFkfr;ka gS tks dj laxzg.k ds fy;s vko;d
gSA oSV ds izkklfud <kpsa esa eq[; :i ls fuEu v?kkslajpuk vko;d
gS
&oSV ds vUrxZr iath;u
&oSV ,d= djus dh jhfr
&oSV ds laca/k esa vioapu dh jksdFkke
Manual
for Registration

2
ifjp;
lokZf/kd egRoiw.kZ] oSV ds vUrxZr fn;s tkus okyk iath;u gSA ;g

mYys[kuh; gS fd] oSV ds vUrxZr iath;u dh O;oLFkk] ewyr% fdlh
fj;k;r ds laca/k esa ugha gS] cfYd oSV iz.kkyh ds vUrxZr] O;kikjh ij
Mkys x;s nkf;Ro ds fuogZu ds :i esa gSA
dz;&fodz; ;k fuekZ.k rFkk fodz; djus okys] O;kikfj;ksa] ftudk

VuZvksOgj ,d fu/kkZfjr lhek ls] tks vyx&vyx oxhZdj.k ds vUrxZr
vyx&vyx Jsf.k;ksa ds fy;s vyx gks ldrh gS] ls vf/kd gksrk gS]ij
iath;u izkIr djus dk nkf;Ro] NRrhlx<+ oSV vf/kfu;e }kjk fufeZr
gS] bl fy;s] iath;u dh dk;Zokgh dk laiknu] bl n`f"Vdks.k ds lkFk
gh fd;k tkuk pkfg;s fd] iath;u pkgus okyk O;olk;h bl gsrq
dkuwu }kjk ck/; gS A
;|fi] iath;u izkIr djus okys O;olk;h] dks oSV vf/kfu;e ds vUrxZr
dqN lqfo/kk;sa] iath;u izkIr u djus okys O;olkf;;ksa dh] rqyuk esa
miyC/k gS] ftlesa izeq[k :i ls buiqV VSDl fjcsV dh ik=rk gS] tks
viath;u O;olk;h dks miyC/k ugha gS] ijUrq] ,sls fjcsV dks fj;k;r
ugha dgk tk ldrk cfYd ;g oSV iz.kkyh dk] vUrZfufgr ?kVd gSA
oSV ds vUrxZr] iath;u dh izfdz;k] dks fuEukuqlkj mYysf[kr fd;k tk
ldrk gS %&
&
VuZvksOgj lhek ,ao iath;u ds fy;s nkf;Ro
&
iath;u gsrq] vkosnu dk izLrqr fd;k tkuk
&
iath;u vkosnu ds laca/k es]a iath;u iw.kZ] vko;d tkap]
&
fooluh;rk dh ij[k ds fy;s iath;u&vkosnu dh]
LdzwVuh
&
vkosnu dk Lohdkj ,ao vLohdkj fd;k tkuk
lEiw.kZ iath;u iz.kkyh bUgh fcUnqvksa ij vk/kkfjr ,ao lapkfyr gksrh gS
Manual
for Registration

3
Index
d
fo"k;
ist dzekad
fdls iath;u izkIr djuk vfuok;Z gS
;fn le; ij iath;u vkosnu ugha fn;k x;k gks
dj nkf;Ro fdlh o"kZ ds VuZvksoj ij vk/kkfjr gksuk
LoSfPNd :i ls iath;u dh ik=rk
10
iath;u gsrq vkosnu izLrqr djus dh jhfr
14
ykWfxu vkbZ-Mh- ,oa ikloMZ izkIr djuk&1
15&16
iath;u gsrq vkosnu dh VsEiysV Hkjdj viyksM djuk
17
vLFkkbZ iath;u izkIr gksuk
18
10 dsUnzh; vf/kfu;e ds rgr vkWuykbZu vkosnu dh dk;Zokgh
19
11 vkosnu gkMZdkih esa izLrqr djuk
20
12 vkWuykbZu vkosnu djus ds ckn fyf[kr vkosnu ,oa vkWuykbZu vkosnu 21

esa nkkZ;s x;s lgi= dh izekf.kr izfr;ksa dk izLrqr fd;k tkuk
13 vkosnu i= fdlds }kjk gLrk{kfjr gksxk
22
14 iath;u ds fy;s O;olk; LFky@LFkyksa esa ls ,d LFky dks eq[; 23

O;olk; LFky ?kksf"kr fd;k tkuk
15 iath;u vkosnu dh fofkf"V;ksa dk lR;kiu
26
18 HkkSfrd lR;kiu ds fcUnq
27
17 nLrkosth lR;kiu ds vUrxZr
28
Manual
for Registration
DEPARTMENT OF COMMERCIAL TAXES 4

Index
d
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
fo"k;
ist dzekad
lR;kiu izfrosnu izLrqr gksuk
29
lR;kiu ds fy;s vkosnd dks dk;kZy; esa cqyk;k tkuk
30
vkosnu Lohd`r@vLohd`r fd;k tkuk
31
iath;u izek.k&i= dh izHkkokhyrk ds fnukad dk fu/kkZj.k
32
vkosnu dh fofkf"V;ka vark% vLohdkj djus dk vknsk
33
iath;u tkjh gksus ds mijkar dh dk;Zokgh
34
L=ksr ij dj dVkSrh ds fy;s nkf;Rok/khu O;fDr;ksa dk iath;u 35
fjVsylZ ds fy;s LFkk;h izkeu fodYi lfgr iath;u iz.kkyh
36&37
dsUnzh; fodz; dj vf/kfu;e ds rgr iath;u
38
dsUnzh; fodz; dj vf/kfu;e ds rgr iath;u gsrq 39
vkosnu&dk;kZy;hu izfdz;k
dsUnzh; fodz; dj vf/kfu;e ds rgr iath;u esa ntZ djus gsrq 40
ik= oLrq,a
41
CST ds vUrxZr dj nkf;Ro@iath;u oS/krk dk fu/kkZj.k
42
CST Act ds Registration es]a iath;u ds ckn] Additional Security
43
CST Act esa
izfrHkwfr dks jktlkr fd;k tkuk

la'kks/ku dh vko;drk
ifjfLFkfr;ka @?kVuk;s ftldh lwpuk fn;k tkuk vko;d g
^^dkjckj ds LFkku** Place of Business ls vkk;
lwpuk fdlds }kjk nh tkuk visf{kr gS
Manual
for Registration
44
47
48
49
50

Index
fo"k;
d
37
38
39
40
41
42
43
44
ist dzekad
LokfeRo dh izd`fr es ifjorZu dh fLFkfr esa dk;Zokgh

?kVuk@ifjfLFkfr;ksa dh lwpuk nsus dh le; lhek fu;e&151
O;olk; ds laca/k esa tkjh iath;u izek.k&i= fuEu dkj.kksa ls fujLr
fd;k tk ldrk gS
iath;u fujLr djus dh dk;Zokgh
O;olk; ds laca/k esa tkjh iath;u izek.k&i= fujLr djus dk
vkosnu
fd;k tk ldrk gSA
52
53
56
57
58
59
51
fuxjkuh mijkUr dk;Zokgh

61
CST iath;u fujLrhdj.k ds vkosnu ds lkFk Unused ?kks"k.kk i= 62
okil fy;k tkukA
Central Registration Certificate fujLr fd;k tkuk
63
iath;u dk vUrj.k
64
iath;u izek.k&i= dh MqIyhdsV dkih dh ekax ,oa iznk;
65
How to get user login ID and Password
66
dj nkf;Ro fu/kkZfjr djuk
68
iath;u izkIr u djus okys djnkf;Rok/khu O;kikfj;ksa ds laca/k esa 69
tkudkjh ds izeq[k L=ksr
orZeku O;oLFkk esa djnkf;Ro fu/kkZj.k
70
52
53
54
orZeku O;oLFkk esa djnkf;Ro fu/kkZj.k dh dk;Zokgh dk lapkyu

dj nkf;Ro fu/kkZj.k vknsk tkjh fd;k tkuk
dj nkf;Ro fu/kkZj.k vknsk tkjh fd;k tkuk ]i'pkrorhZ dk;Zokgh
45
46
47
48
49
50
Revision
Manual
for Registration
71
72
73

fdls iath;u izkIr djuk vfuok;Z gS

(Who should get himself registered )
,slk izR;sd O;kikjh (Dealer)] ml rkjh[k ls] ftldks dh mldk dqy
VuZvksOgj ] fdlh o"kZ esa djnkf;Ro ds fy;s] /kkjk 41 e]sa fofgr lhek
ls vf/kd gks tkrk gS] rks] ml fnukad ls 30 fnu ds Hkhrj] mls Loa;
dks] jftLVhd`r djkuk gksxkA
tgka dksbZ O;kikjh] fdlh dj nkf;Rok/khu dkjksckj dk]vUrfjrh
(Transferee) gS] rks] ml dkjksckj dks] vUrj.k esa izkIr djus ds 30 fnu
ds Hkhrj] mls Loa; dks jftLVhd`r djkuk gksxkA
VuZvksOgj] djnkf;Ro ls vf/kd gksus ds vk/kkj ij] iath;u izkIr djus
dh le; lhek fu;e 10 es vafdr gSA ;g fofgr le;&lhek dgykrh
gSA
vUrfjrh ds :i] esa iath;u izkIr djus dh le; lhek] /kkjk 162[k
esa vafdr gSA ;g fu/kkZfjr le;&lhek dgykrh gSA
;fn] mijksDs r Js.kh ds O;olkf;;ksa }kjk] fofgr ;k fu/kkZfjr le;
vof/k es]a iath;u izkIr ugha fd;k tkrk] rks ,sls O;kikjh ds fo:) ]
oSV vf/kfu;e dh /kkjk 5 ds vUrxZr] dj nkf;Ro fu/kkZfjr djus dh]
dk;Zokgh dh tk;sxhA
Manual
for Registration

7
;fn le; ij iath;u vkosnu ugha fn;k x;k gks

(Application, not within specified or prescribed time)
;fn] iath;u gsrq] vkosnu] fofgr@fu/kkZfjr le; lhek ds ckn] izLrqr

fd;k tkrk gS] rks iath;u dh izHkkokhyrk] iath;u gsrq izLrqr vkosnu ds
fnukad ls nh tk;sxh ,ao] djnkf;Ro fnukad ls iath;u izHkkokhyrk dh
iwoZ frfFk rd dh vof/k] ,slh ekuh tk;sxh]ftlesa O;kikjh
nkf;Rok/khu(Liable) gksus ds ckn Hkh]iath;u izkIr djus esa foQy(Failed) jgk
gSA bl vof/k ds fy;s] vyx ls dj fu/kkZj.k dh O;oLFkk] vf/kfu;e dh
/kkjk 216 esa gSA dj nkf;Ro ds fy;s] VuZvksOgj dh lhek fu;e 5 (Rule-5
of CG VAT Rules 2006) esa fofgr gS tks fuEukuqlkj gS
d fdlh ,sls O;kikjh ds laca/k es]a tks fdlh o"kZ esa ,sls nks yk[k
eky dk jkT; esa vk;kr djrk gS] ftldk ewY; :i;s
,d yk[k :i;s ls de u gks]
[k fdlh ,sls O;kikjh ds laca/k] esa tks ,d yk[k :i;s nks yk[k
ls vU;wu (Not less than) eky dk fdlh o"kZ esa :i;s
fofuekZ.k djrk gSA
x fdlh ,sls O;kikjh ds laca/k es]a tks mi&[k.M d nl yk[k
rFkk [k esa ugha vkrk gS
:i;s
Manual
for Registration

8
dj nkf;Ro fdlh o"kZ ds VuZvksoj ij vk/kkfjr gksuk
(Liability shall be based on years turnover)
NRrhlx<+ oSV vf/kfu;e dh /kkjk] 2a-1 esa o"kZ dh ifjHkk"kk fofgr dh

xbZ g]S mlds vuqlkj ^^31 ekpZ dks lekIr gksus okys ckjg ekg** dks
o"kZ ekuk tkuk gSA
/kkjk 42 esa Hkh] dj nkf;Ro ds fy;s] VuZvksOgj o"kZ ds vk/kkj ij gh
fopkj.kh; gS] vFkkZr fdlh dSy.s Mj o"kZ ds] 1 vizSy ls vxys dSys.Mj
o"kZ ds 31 ekpZ dh vof/k dk] VuZvksOgj o"kZ dk VuZvksOgj ekuk
tk;sxkA
blfy;s dj nkf;Ro fu/kkZj.k ds fy;s] xro"kZ ds dqN ekg ,ao vkxkeh
o"kZ ds dqN ekg dqy 12 ekg ds VuZvksOgj dks 'kkfey djus ij ;fn
VuZvksoj] fu/kkZfjr lhek ls vf/kd Hkh gks tkrk gS rks Hkh dj nkf;Ro
mRiUu ugha gksxkA
VuZvksOgj fdlh o"kZ ds nkSjku fu/kkZfjr lhek ls vf/kd gksus ij gh dj
nkf;Ro vk;sxkA
Manual
for Registration

9
LoSfPNd :i ls iath;u dh ik=rk

Voluntarly Registration
May get himself registered

lacaf/kr izko/kku&NRrhlx<+ ewY; laof/kZr dj vf/kfu;e dh /kkjk 162lh]
162Mh rFkk fu;e&10,oa 11
,slk O;kikjh] ftldk VuZvksOgj] dj nkf;Ro dh fu/kkZfjr lhek ls]

vf/kd ugha gqvk gks] Hkh LoSfPNd :i esa (May)] jftLVhdj.k
izek.k&i= izkIr dj ldrk gSA
blds vfrfjDr] fuekZ.k bdkbZ LFkkfir djus dk vkk; j[kus okyk
O;fDr] tks o"kZ es 2 yk[k :i;s ls vf/kd ewY; ds fodz;kFkZ ekyksa ds
fuekZ.k ds fy;s] jkT; esa vkS|ksfxd bdkbZ LFkkfir djuk pkgrk gS] Hkh]
LoSfPNd :i ls] iath;u gsrq] vkosnu dj ldrk gS] ijUrq blds fy;s
;g vko;d gS fd ,slk O;fDr ;k rks
jkT; es]a vkS|ksfxd bdkbZ LFkkfir djus ds fy;s] jkT; 'kklu ds m|ksx
foHkkx e]s jftLVhd`r gks];k
ftls] m|ksx fodkl ,ao fofu;eu vf/kfu;e 1951 ds mica/kksa ds
v/khu] jkT; es]a dksbZ uohu vkS|ksfxd midze (Industrial Unit) LFkkfir
djus ds fy;s vuqKfIr (License) tkjh dh xbZ gks];k
ftlus] bl gsrq] jkT; es]a dksbZ uohu vkS|ksfxd midze (Industrial Unit)
LFkkfir djus ds fy;s vuqKfIr (License) ikus ds fy;s lwpuk laca/kh
Kkiu dsUnzh; ljdkj dks Hkstk gksA
bl O;oLFkk ds vUrxZr] jftLVhd`r izkIr djus okyk O;kikjh] iath;u
fnukad ls gh /kkjk 5 ds vkk;ks ds fy;s djnk;h (Liable to pay tax)) gks
tk;sxkA
Manual
for Registration

10
Manual
for Registration

11
iath;u gsrq vkosnu

(Application for Registration under VAT)
Manual
for Registration

12
Manual
for Registration

13
iath;u gsr]q vkosnu izLrqr djus dh jhfr

Manner of Application
lacaf/kr izko/kku&
NRrhlx<+ ewY; laof/kZr dj vf/kfu;e dh /kkjk 163fu;e&10] 11
iath;u gsr]q vkosnu] vfuok;Zr%] vkWuykbZu izfdz;k (Online process) ls gh

izLrqr fd;k tk;sxkA fcuk vkWuykbZu vkosnu ds] vkWQykbZu (Off-line) vkosnu
lh/ks Lohdkj ugha fd;s tk;sxsA
vkWuykZbu vkosnu izLrqr djus ds fy;s] Web Portal esa ykWxbZu gsrq] O;kikjh
dks Login ID ,oa Password izkIr djuk gksxkA
fcuk vkWuykbZu vkosnu fd;s] lh/ks dk;kZy; esa HkkSfrd :i (Physically) ;k
izR;{k :i ls (In-person)] izLrqr vkosnu ;k Mkd ;k vU;Fkk izsf"kr vkosnu]
lgh rjhds ls izLrqr ugha ekus tk;sxs ,oa fopkj.kh; ugha gksxsA
vkWuykbZu vkosnu izLrqr fd;s tkus ds ckn] ;Fkkkh?kz] lkekU;r% lkr fnuksa
ds Hkhrj] vkosnd dks fu/kkZfjr izk:i esa vkosnu i= (Hard copy of application)
izLrqr djuk gksxkA ;fn ,slk izLrqrhdj.k 15 fnukas rd Hkh ugha fd;k tkrk
rks vkWuykbZu izLrqr vkosnu vLohdkj fd;k tkosxkA
vk;qDr
okf.kfT;d
dj]
NRrhlx<+
}kjk
ifji=
dzekad@okd@Mk;jh@2013@3016] jk;iqj fnukad 29-04-2013 }kjk ;g
LFkkbZ funsZk tkjh fd;k x;k gS dh ^^O;olkbZ ds }kjk vkWuykbZu iath;u
vkosnu izLrqr djus ds mijkar vkosnu ds lkFk vko;d vfHkys[kksa dks Hkh
Scan dj vkWuykbZu izkIr fd;k tk ldrk gS vFkok Mkd ls Hkh bUgsa izkIr
fd;k tk ldrk gS**
mijksDr ifji= ls ;g fu"ks/k fd;k x;k gS fd] iath;u gsrq vkosnu djus
okys O;olkf;;ksa @ dj lykgdkjksa dks iath;u tkjh djus dh izfdz;k esa
O;fDrk% dk;kZy; esa cqyk;k tk;s A
ifji= ds vuqlkj ^^ funsZfkr fd;k tkrk gS fd iath;u tkjh djus ds iwoZ
;k Ikpkr O;olkf;;ksa @ dj lykgdkjksa dks bl izfdz;k gsrq lh/ks dk;kZy;
esa u cqyk;k tk;s A tks Hkh vfHkys[k muls izkIr djuk gS mUgsa
bZ&esy@Mkd@QSDl ls izkIr fd;k tkdj iath;u tkjh djus dh dk;Zokgh
laikfnr dh tk;sA
Manual
for Registration

14
ykWfxu vkbZ-Mh- ,oa ikloMZ izkIr djuk&1

Obtaining Login ID and Password
okf.kfT;ddjfoHkkx ds osc iksVsZyhttp://cg.nic.in/eServices/Registration ij
Select Registration option fDyd
tk;sA
djsA
pkj fodYi miyC/k gksxs

1-Apply for new TIN
2-Apply for e-Services (Dealer has manual return details)
3-Apply for e-Services (Transfer Dealer)
4-Apply for e-Services (Dealer does not have manual return
details)
fodYiksa esa ls] Apply for new TIN dks fDyd djsA
dqy ewyHkwr tkudkfj;ksa ds fy;s] ,d Basic Information izi= Form dh
foUMks [kqyx
s h] bls Minimal Entry Form(MEF) dgk tkrk gSA
bl izi= esa vf/kfu;e ftlds vUrxZr iath;u gsrq vkosnu fd;k tkuk
gS] ds p;u gsrq fuEu fodYi Ldzhu ij fn[kkbZ nsxs
VAT& CST
VAT Only
;fn vkosnd] dsoy osV iath;u gsrq vkosnu djuk pkgrk gS] rks mls
ml fodYi VAT Onlydk p;u djuk gksxk vFkkZr ml fodYi ij fDyd
djuk gksxk ,ao ;fn og VAT rFkk CST nksuks vf/kfu;eksa ds vUrxZr
iath;u pkgrk gS] rks mls VAT & CST fodYi dk p;u djuk gksxkA
Manual
for Registration

15
ykWfxu vkbZ-Mh- ikloMZ izkIr djuk&2

Manner of Getting Login ID and Password
bl izi= es]a vkosnd dk bZ&esy irk] vkosnd dk uke] vkosnd ds firk
dk uke] vkosnd dk PAN ] VsyhQksu uacj] eksckbZy uacj ,ao O;kikj esa
gSfl;r dh tkudkjh pkgh tkrh gS] blds vykok]ml o`Rr Circledk
mYys[k Hkh pkgk tkrk gS] ftl o`Rr ls iath;u pkgk tk jgk gS] vFkkZr
ftl o`Rr ds vUrxZr vkus okys vf/k{ks= es]a vkosnd dk eq[; O;olk;
LFky fLFkr gSA
o`Rr] ds fy;s vkosnd dks Mki Mku lqfo/kk (Drop down option) ls ml
ftys ds p;u dk fodYi feyrk gS] ftlesa mldk dkjksckj fLFkr gS ,ao]
ftys dks fDyd Click djus ij] ;fn ml ftys esa ,d ls vf/kd o`Rr
dk;Zjr gS] rks o`Rrksa ds vyx&vyx {ks= dk fooj.k Hkh miyC/k gksrk gS
ftlds vk/kkj ij vkosnd vius O;olk; dh yksdsku dks fDydClick
dj] o`Rr dk p;u dj ldrk gSA
[kqyus okys izi= dh]vfuok;Z tkudkfj;ka Hkj dj] Submit djus ij]
Oo;lkbZ dks] mlds }kjk fn;s x;s bZ&esy irs] ij vkxs dh dk;Zokgh gsrq]
,d ykWx bu irk Login Address ,oa ikloMZ (Pass word) miyC/k gksxkA
ykWx bu irk vadh; numeric gksxk] tks oLrqr% vkosnd dks] vkosnu
Lohd`r gksus ij] feyus okyk TIN gSA ikloMZ dks ifjofrZr djus dh
lykg Hkh lkFk esa nh tk;sxhA
Manual
for Registration

16
iath;u gsrq vkosnu dh VsEiysV Hkjdj viyksM djuk

Uploading Template at Application for Registration
ij Login ID ,oa Password izkIr gksus ds ckn vkosnd] mls ,sls

izkIr ykWxbu irs ,oa ikloMZ ds vk/kkj ij okf.kfT;d dj foHkkx dh
osc lkbZV http://cg.nic.in/comtax ij Login djs ,oa New Registration fyad
fDyd djsA bl izFke ykWxbZu (Login) eas mls ikloMZ cnyus dk lansk
feyrk gSA
E-Mail
izFke ykWxbZu ij ikloMZ vfuok;Zr% cny ysuk pkfg,A ikloMZ ml

O;kikjh ds fy;s vR;Ur egRroiw.kZ gS ,oa lkekU;r% fdlh dks ugha crk;k
tkuk pkfg,] bl ykWxbZu ,oa ikloMZ ds vk/kkj ij vkWuykbZu
tkudkfj;ksa ds izLrqrhdj.k dks O;kikjh }kjk gh izLrqr ekuk tk;sxkA
Login ds ckn New Registration ij fDyd djs
pqus x;s fodYi ds vk/kkj ij iath;u gsrq vkosnu dk izi= Template
Ldzhu ij feysxkA
VsEiysV dks lko/kkuh ls Hkjk tkuk gksxkA lHkh vfuok;Z tkudkfj;ka Star
fpfUgr vko;d rkSj ij Hkjuh gksxhA ,slh tkudkfj;ksa ds fy;s ftu
nLrkostksa dks izek.k ds rkSj ij lR;kiu ds fy;s izLrqr fd;k tkuk gS
mudks ,usDLpj Annexure dzekad ds :i esa vafdr fd;k tk;sxkA
bl LVst ij ,sls Annexure dh Scanned ;k; Soft Form/copy layXu ugha

fd;k tkuk gSA
Manual
for Registration

17
vLFkkbZ iath;u izkIr gksuk

Getting Temporary Registration
vkuWykbZu iath;u ds laca/k esa dksbZ 'kqYd fee ns; ugha gSA
VsEiysV dks Hkjdj] Annexure ds fooj.k lfgr] Submit djsaA
;fn VsEiysV dh vfuok;Z tkudkfj;ka Hkjh gqbZ gksxh rks Template iz.kkyh
esa Upload gks tk;sxh vU;Fkk 'ks"k tkudkfj;ka iw.kZ djus ds fy;s Alert
feysxk ftUgsa iw.kZ dj QkeZ iqu% Submit fd;k tk ldsxkA
lQyrk iwoZd VsEiysV Upload dj nsus ij] vkosnd dks] bZ&iksVZy ls
dEI;wVj iz.kkyh }kjk gh vLFkk;h iath;u izek.k&i=] QkeZ 10&,] tkjh
dj fn;k tk;sxk A
vLFkk;h iath;u izek.k&i=] QkeZ 10&,] vkosnd] lh/ks nh xbZ
Print dj ldrk gSA
Link
ls
;g izek.k&i= 15 fnuksa ds fy;s oS/k jgsxk ,oa ;g vof/k izek.k&i= esa

vafdr Hkh jgsxhA
Manual
for Registration

18
dsUnzh; vf/kfu;e ds rgr vkWuykbZu vkosnu dh dk;Zokgh

Manner of Application for Registration under CST
tgka vkosnd VAT ds lkFk CST iath;u gsrq fodYi dk p;u djrk gS ogk
CST ds fy;s Hkh Blank Template miyC/k gksxh ,oa mls Hkjdj Submit fd;k
tk;sxkA
iath;u ds fy;s Online vkosnu Submit djus ij] dksbZ vLFkkbZ dsUnzh;
jftLVhdj.k izek.k&i=] (Generate)tujsV ugha gskxkA Submit fd;s x;s
Template dk Printout ysdj O;kikjh dks] mls lacaf/kr o`Rr dk;kZy; esa tek
djuk gksxkA o`Rr ds okf.kfT;d dj vf/kdkjh }kjk] ,sls vkosnu ij] fopkj
Hkh VAT ds vUrxZr iath;u gsrq izLrqr vkosnu ds lkFk fd;k tk;xkA
CST
lkekU;r%] dsUnzh; vf/kfu;e CST ds rgr iath;u tkjh djus ds iwow Z] ns;
djks dh vnk;xh ,oa ?kks"k.kk i=ksa dh lqjf{kr dLVMh lqfufpr djus ds
fy;s] izfrHkwfr dk fu/kkZj.k fd;k tkrk gSA ,slh fu/kkZfjr izfrHkwfr] ^^Bank FDR**
ds :i esa izLrqr djus ij gh iath;u tkjh fd;k tk;sxkA
;fn O;kikjh dk VAT ds rgr iath;u gsrq izLrqr vkosnu fdlh dkj.k
fujLr@vLohd`r fd;k tkrk gS rks CST Registration gsrq izLrqr vkosnu Hkh
fujLr fd;k tk;sxkA Hkys gh O;kikjh us izfrHkwfr tek dj nh gksCST
Registration Application ds fujkdj.k gsrq lkekU;r% 90 fnu dh le; lhek
miyC/k gS vr% izfrHkwfr blds iwoZ izLrqr djuk gksxkA izfrHkwfr tek u djus
ij Hkh CST Application fujLr gksxhA
Manual
for Registration

19
vkosnu gkMZdkih esa izLrqr djuk

Manner of Submission of Applications Hard Copy
vkosnu i= fu/kkZfjr izk:i&10(Form-10) es]a iw.kZr% Hkjk gqvk ,oa fof/kor

gLrk{kfjr gksxkA vkWuykbZu vkosnu i= Hkh blh izk:i esa Submit fd;k
x;k gksrk gS vr% mldk fizUV vkmV ysdj] vf/kd`r O;fDr dk gLrk{kj
dj] izLrqr fd;k tk ldrk gSA
,slk izLrqrhdj.k] vk;qDr okf.kfT;d dj ds ifji= dzekad @ okd @
Mk;jh @ 2013@3016] jk;iqj fnukad 29-04-2013 ds vuqlkj vfHkys[kksa
dks Ldsu dj vkWuykbZu fd;k tk ldrk gS vFkok Mkd ls Hkh bUgsa
izLrqr fd;k tk ldrk gSA bl ifji= ds vuqlkj vkosnd ls tks Hkh
igys izLrqr djuk bZ&esy@Mkd@QSDl ls izkIr fd;k tk;s
vkosnu ds lkFk
vkosnu dh fof'kf"V;ka lgh gksus dk izek.khdj.k laca/kh vf/kd`r O;fDr
dk 'kiFk i= Affidavit]
,dy LokfeRo izkis zkbZVj&fki okys O;olk; es]a O;olk; Lokeh dk
QksVks (Passport size photograph of proprietor) vkosnu i= es]a fu/kkZfjr LFkku
ij pLik fd;k tk;sxkA
ikVZuj&fki QeZ ds vkosnu es]a izR;sd o;LdAdult Hkkxhnkj Partner
ds ikliksVZ lkbZt Nk;kfp= Photo] pLik fd;s tk;sxsA
vfo&HkDr fgUnq dqVqEc (HUF) ds LokfeRo okys vkosnu esa ,sls vfo&HkDr
fgUnq dqVqEc ds izR;sd o;LdAdult lg&Hkkxhnkj Co-Parcener ds
ikliksVZ lkbZt Nk;kfp= Photo yxk;s tk;sxsA
ftu nLrkostksa dks] vkWuykbZu vkosnu esa Annexure ds :i eas nkkZ;k x;k
gS] mudh Lo&lR;kfir (Self attested) izfr;ka Hkh] dk;kZy; esa izLrqr gksus
okys nLrkosth vkosnu] Hard Copy ds lkFk layXu djuk gksxkA
iwoZ ls iathd`r] nks O;olk;ksa ds] vf/kd`r O;fDr;ksa ds] igpku laca/kh
izek.khdj.k vkosnu ds lkFk layXu fd;s tk;sxsA
Manual
for Registration

20
vkWuykbZu vkosnu djus ds ckn fyf[kr vkosnu ,oa vkWuykbZu vkosnu esa nkkZ;s x;s
lgi= dh izekf.kr izfr;ksa dk izLrqr fd;k tkuk
Submission of Annexures
vkosnu i= ds lkFk] vkosnu esa esa nh xbZ tkudkjh ds izek.k Hkh gkMZdkih izLrqr
djrs le; izLrqr fd;s tk;sxs] tSls
1 vkosnd QeZ dk] PAN izek.k&i=A
2 vkosnd QeZ ds Lokeh@Hkkxhnkjksa@Mk;jsDVlZ@vkfn ds PAN izek.k i=
3 Hkkxhnkjh QeZ ds laca/k esa Hkkxhnkjh foys[k
4 lgdkjh lfefr ds laca/k esa lgdkfjrk vf/kfu;e ds rgr iath;u dk izek.k&i=
,ao fu;ekoyhA
5 dEiuh ds laca/k esa Directors ds PAN izek.k&i= ,oa dEiuh ds Memorandum & Article
of Association dh izfrA
6 'kkldh; foHkkx ds laca/k es PAN/TAN
7 O;olk; LFky@O;olk; LFkyksa ds vf/kiR; ds izek.k ;fn Loa; ds LokfeRo
dk@ds gS rks mldk@mlds izek.kA ;fn fdjk;s@yht ij izkIr fd;s x;s gs rks
fdjk;knkjh vuqca/k@yht MhM dh izfrA
8 fo|qr la;kstu dh izkfLFkfrA
9 ;fn O;kikj ds lapkyu ds fy;s]vU; foHkkxksa dh vuqKfIr;ksa
(License)@vuqefr;ksaPermission@iath;uRegistrationdh vko;drk gS]rks ,slh
vuqKfIr@vuqefr@iath;u dh izfr;kaA
10O;olk; izkja Hk djus dh frfFk dk izek.k] vkosnu ds lkFk izLrqr djuk vko;d
gSA
11tgka vkosnd }kjk dksbZ fuekZ.k bdkbZ Lokfir djus dk vkk; j[krs gq,] iath;u
pkgk tk jgk gS]ogk m|e dh Project Report ,oa m|ksx foHkkx }kjk tkjh]
iath;u@yk;lsal dh izfr izLrqr djuk vfuok;Z gksxkA vU; vukifRr;k tks
vko;d gks Hkh izLrqr dh tk;sxhA
12 dj nkf;Ro fnukad ds laca/k esa x.kuk i=d tkudkjhA
,sls izek.k dh Scanned dkih vkWuykbZu ;k QksVksdkih Mkd ds ek/;e ls
Hksts tkus okys vkosnu ds lkFk layXu fd;s tk;sxsA
Manual
for Registration

21
vkosnu i= fdlds }kjk gLrk{kfjr gksxk

(Who to Sign Application for Registration)
fu;e 111d,d
,dy LokfeRo okyh izkis zkbZVj&fki QeZ dh vksj ls]iath;u gsrq fd;s tkus
okys
vkosnu] QkeZ&10 es]a QeZ ds ekfyd izkis zkbZVj }kjk]gLrk{kj fd;k
tk;xkA
Hkkxhnkjh QeZ ds }kjk] iath;u gsrq vkosnu fd;s tkus ij] QkeZ&10 es]a gLrk{kj
QeZ ds fdlh Hkkxhnkj ;k lapkyd }kjk gLrk{kj fd;s tk;xsA lapkyd dkSu
gksxk] dk izLrko ;k rks Hkkxhnkjh foys[k esa ntZ gksxk ;k lHkh Hkkxhnkjksa dh vksj
ls] lapkyd ds laca/k esa lgefr dk nLrkost cuk;k tkuk gksxkA
fgUnq vfoHkDr dqVqEc ds LokfeRo okyh QeZ ds] iath;u gsrq vkosnu QkeZ&10
ij] fgUnq vfoHkDr dqVqEc ds drkZ ;k izc/a kd }kjk gLrk{kj fd;k tk;sxkA
fuxfer ;k vfuxfer dEiuh ds LokfeRo okys dkjksckj ds fy;s] iath;u gsrq
vkosnu QkeZ&10 ij] dkjksckj dk izc/a k djus okys iz/kku vf/kdkjh Managing
Director }kjk gLrk{kj fd;s tk;sxsA
lkslk;Vh@Dyc ;k ,lksfl,ku ds ekeys esa iath;u gsrq] vkosnu QkeZ&10 es]a
gLrk{kj ,slh lkslk;Vh] Dyc ;k ,lksfl,ku ds v/;{k ;k mlds izca/k ds fy;s
mRrjnk;h lfpo }kjk fd;k tk;sxkA
dsUnzh; ;k jkT; ljdkj ds fdlh Hkh foHkkx ds ekeys es]a iath;u gsrq vkosnu
QkeZ&10 es]a eky dk fodz; vkiwfrZ ;k forj.k djus ds fy;s mRrjnk;h
Hkkjlk/kd vf/kdkjh }kjk] gLrk{kj fd;k tk;sxkA
,sls O;kikj ds ekeys es]a tgka O;kikjh jkT; ds ckgj fuokl djrk gks] ijUrq
ftldk O;kikj NRrhxl<+ jkT; esa fLFkr gks] ogka NRrhlx<+ jkT; dk dkjksckj
laHkkyus okys] eSustj ;k ,tsVa }kjk gLrk{kj fd;k tk;sxkA
Manual
for Registration

22
iath;u ds fy;s O;olk; LFky@LFkyksa esa ls ,d LFky dks eq[;

O;olk; LFky ?kksf"kr fd;k tkuk
Declaring one place as principal place of business
tgka fdlh O;olk;h }kjk]O;olk; dk lapkyu ,d ls vf/kd LFkkuksa ls fd;k

tkrk gks] Hkys gh fodz; dk LFkku ,d gh gks] ijUrq Hk.Mkj.k ,ao ys[ks vkfn
j[ks tkus ds fy;s vyx LFkku gks]ogk ,sls LFkkuksa esa ls]fdlh ,d LFkku dks]
eq[; O;olk; LFky ,ao 'ks"k LFkkuksa dks vfrfjDr O;olk; LFky ds :i es]a
fufnZ"V fd;k tkuk vko;d gksxkA
ftl LFkku dks eq[; O;olk; LFky fufnZ"V fd;k tkrk gS mldh yksdsku
Location ds vk/kkj ij gh ml o`Rr dk fu/kkZj.k gksxk] ftlls iath;u izkIr
fd;k tkuk gksxkA
fdlh O;olk; ds laca/k esa ,d ek= LFky gksus ij ogha eq[; O;olk; LFky
gksxk ,oa mlh ds vk/kkj ij iath;u {ks=kf/kdkj fu/kkZfjr gksxkA
Manual
for Registration

23
iath;u vkosnu dh fofkf"V;ksa dk lR;kiu

VERIFICATION OF REGISTRATION APPLICATION
AND
CREDIBILITY TEST
Manual
for Registration

24
Manual
for Registration

25
iath;u vkosnu dh fofkf"V;ksa dk lR;kiu
vkWuykbZu vkosnu izLrqr gksus ij] mldk izk:i] ml o`Rr ds jftLVhdj.k

vf/kdkjh ds flLVe ekWM;wy es]a Pending task ds :i esa fn[kus yxrk gS ,oa
vkosnu dks Lohdkj ;k vLohdkj djus dh dk;Zokgh]mlh Module esa lEiUu
dh tkuh gksxhA
,sls vkosnu ds vk/kkj ij]jftLVhdj.k vf/kdkjh vius v/khuLFk QhYM
vf/kdkjh ok-d-fu-@l-ok-d-v- dks]vkosnu esa nh xbZ tkudkfj;ksa ds lR;kiu
gsrq funsZk tkjh dj ldrk gSA blds fy;s Module es]a fyad Memo for IR nh
xbZ gS ftlesa lR;kiu drkZ vf/kdkjh dk uke vafdr dj Print Out fy;k tk
ldrk gSA ,slk Memo lacaf/kr vf/kdkjh dks fn;k tk;xkA ,slh dk;Zokgh djus
dk mYys[k ,d uLrh nLrkosth QkbZy cukdj mlds vknsk i= esa fd;k
tk;xkA
vkosnu dh gkMZdkih izkIr gksus ij blh uLrh esa layXu dh tk;xhA
lR;kiu gsrq funsZk ;fn vkWuykbZu vkosnu ds vk/kkj ij ugha fn;s x;s gS rks
gkMZdkih izkIr gksrs gh ,sls funsZk tkjh fd;k tkuk gSA funsZk System Module ls
gh tujsV gksxkA
;g Li"V gS fd] vkosnu dh fofkf"V;ks dk lR;kiu]vfuok;Zr% djk;k tkuk gS
,oa] mlds fcuk iath;u fu;fer ugha fd;k tk;sxkA
fofk"V fcUnqvksa ij lR;kiu ds foks"k funsZk Hkh jftLVhdj.k vf/kdkjh
lR;kiudrkZ vf/kdkjh dks ns ldrk gSA
lR;kiu laca/kh dk;Z] 'kh?kzrk ls iw.kZ fd;k tkuk gS D;ksafd]vkWuykbZu vkosnu
dk fujkdj.k] vkWuykbZu vkosnu ds 15 fnol ds Hkhrj fd;k tkuk gSA
blfy;s lR;kiu eseks izkIr gksus ds ckn] 'kh?kzrk ls] izfrosnu izLrqr gks tkuk
pkfg;sA
Manual
for Registration

26
HkkSfrd lR;kiu ds fcUnq
lR;kiu djus gsrq funsZfkr okf.kfT;d dj fujh{kd@lgk;d

okf.kfT;d dj vf/kdkjh ;k vU; vf/kdkjh }kjk ;g ns[kk tk;sxk fd %&
O;olk;]LFky crk;s x;s LFkku ij gh lapkfyr gks jgk gS
O;olk;] nkkZ;s x;s O;fDr@O;fDr;ksa }kjk gh lapkfyr gS
O;olk;]HkkSfrd :i ls mUgha oLrqvks@

a mlh izd`fr dk gS tSlk
vkosnu esa nkkZ;k x;k gS
nkkZ;s x;s vfrfjDr O;olk; LFky@xksnke lR;kfir gksrs gS
O;olk;] dc ls fd;k tk jgk gS
izR;{k ;k ijks{k :i ls Nn~e
Manual
for Registration
Bogus
LokfeRo rks ugha gS

27
nLrkosth lR;kiu ds vUrxZr
lR;kiu djus gsrq]funsZfkr okf.kfT;d dj fujh{kd@lgk;d

okf.kfT;d dj vf/kdkjh ;k vU; vf/kdkjh }kjk]fuEufyf[kr lR;kiu Hkh vko;d
:i ls fd;k tkuk gS ,ao tkudkjh tqVkbZ tkuh gS %&
okLrfod :i ls dz;] fuekZ.k] fodz; dk lR;kiuA

iawth L=ksrksa dh fooluh;rk
fdlh vU; O;olk; esa fgr laca/kh nkos@tkudkjh dk lR;kiuA
iwoZ dh dksbZ dj viopau laca/kh xfrfof/k;ksa esa lafyIrrkA
iwoZ esa fdlh O;olk; ds laca/k esa cdk;knkj gksus ds laca/k esAa
mijksDr lR;kiu ds laca/k esa okf.kfT;d dj fujh{kd@ lgk;d

okf.kfT;d dj vf/kdkjh@vU; izkf/kd`r vf/kdkjh }kjk nkkZ;s x;s O;olk;
LFky@LFkyksas dh Visit Hkh dh tk;sxh ,oa O;kikjh ds c;ku Hkh fy[ks tk;sax
s sA fdUgh
nkoksa ds izek.k] ;fn vkosnu ds vfrfjDr]vko;d ik;s tk;s rks]mUgsa Hkh izkIr fd;k
tk;sxkA
Manual
for Registration

28
lR;kiu izfrosnu izLrqr gksuk
lR;kiu drkZ vf/kdkjh] lR;kiu mijkar] fyf[kr izfrosnu izLrqr djsxk tks
iath;u fyfid }kjk] izkIr dj QkbZy esa layXu fd;k tk;sxk ,oa vknsk i=
esa mldk mYys[k fd;k tk;sxkA ,slk izfrosnu]mlh fnu QkbZy esa layXu dj
okf.kfT;d dj vf/kdkjh ds le{k iath;u fyfid }kjk izLrqr fd;k tk;sxkA
lR;kiudrkZ vf/kdkjh vfuok;Z :i ls vkosnd dks iath;u ;ksX; gksu@

s u
gksus ds laca/k esa viuh vuqkalk ;k Vhi Hkh nsxkA
lR;kiu izfrosnu dk voyksdu] okf.kfT;d dj vf/kdkjh }kjk fd;k tk;sxk

,oa ;fn fdUgh fofk"V fcUnqvksa ij vfrfjDr lR;kiu ;k izfrosnu dh
vko;drk ik;h tk;sxh rks lacaf/kr lR;kiudrkZ vf/kdkjh dks mlds laca/k esa
funsZk fn;s tk;sxsA
funsZkkuqlkj lR;kiu&drkZ vf/kdkjh fufnZ"V fcUnqvksa ij viuk

izfrosnu@iwjd izfrosnu izLrqr djsxk] tks QkbZy esa layXu dj vknsk i= esa
ntZ fd;k tk;sxkA
Application Module
esa izfrosnu izkIr gksus dh Detail dks ntZ djus dk dk;Z

okf.kfT;d dj vf/kdkjh ds Login Privilege ls fd;k tk;sxkA blds vUrxZr
izeq[k :i ls izfrosnu izLrqr gksus dk fnukad gh Capture fd;k tkrk gSA
Manual
for Registration

29
lR;kiu ds fy;s vkosnd dks dk;kZy; esa cqyk;k tkuk

lR;kiu ds vykok] ;fn jftLVhdj.k vf/kdkjh vko;d le>sa]
rks] fdlh izek.k@tkudkjh ds laca/k esa lek/kku djus ,ao djnkf;Ro frfFk ds
fu/kkZj.k ds fy;s vkosnd dks dk;kZy; esa mlds le{k mifLFkr gksus ds fy;s cqyk
ldrk gaaS A
ijUrq vk;qDr okf.kfT;d dj NRrhlx<+ jk;iqj ds ifji=
dzekad@okd@Mk;jh@2013@3016 jk;iqj fnukad 29-04-2013 }kjk ;g LFkk;h
funsZk] dzekad 02@2013] }kjk ;g funsZfkr fd;k x;k gS fd ^^iath;u tkjh djus
ds iwoZ ;k Ikpkr O;olkf;;ksa @ dj lykgdkjksa dks bl izfdz;k gsrq lh/ks dk;kZy;
esa u cwyk;k tk;sA tks Hkh vfHkys[k muls izkIr djuk gS mUgsa bZ&esy@Mkd@QSDl
ls izkIr fd;k tkdj iath;u tkjh djus dh dk;Zokgh laikfnr dh tk;s A ;g
dk;Zokgh fu/kkZfjr le; lhek 15 fnu ds Hkhrj iw.kZ dj yh tk;s^^
Field
dk;Zokgh esa fopkj.kh; fcUnq%&
vkosnu i= esa nh tkudkjh ds iw.kZr% ;k vakr% lek/kku izn :i ls lR;kfir

u gksus laca/kh izfrosnu ds fcUnqvksa ij Li"Vhdj.k gsrq
djnkf;Ro frfFk ds fu/kkZj.k ds laca/k esa
iath;u ds vUrxZr] ntZ djus ;ksX; ekyks@

a oLrqvksa dh izklafxdrk ij
Li"Vhdj.k gsrA
,slh dk;Zokgh vfuok;Zr% iath;u vkosnu ij fu.kZ; dh le; lhek

15 ds Hkhrj gh fd;k tkuk gksxkA
,slh gh dk;Zokgh ls] O;olkbZ ds CST Registration vkosnu ij izfrHkwfr
fu;r dj] vkosnd O;olkbZ lwfpr fd;s tkus] laca/kh dk;Zokgh dh tk ldrh gSA
Manual
for Registration

30
vkosnu Lohd`r@vLohd`r fd;k tkuk
izLrqr vkosnu ,oa lR;kiu ifj.kke ds vk/kkj ij] jftLVhdj.k vf/kdkjh

dks]vkosnu mlh :i es]a ;k vakr% lakks/ku ds lkFk] Approve djus ;k fujLr
djus dk fu.kZ; ysuk gksxkA bldh dk;Zokgh Application Module ds ek/;e ls
gh dh tk ldsxhA
;fn vkosfnr oLrqvksa@LFkkuksa ds laca/k esa ;Fkk:Ik]vkosnu Lohdkj u dj]

vakr% lakks/ku djus dk fu.kZ; jftLVhdj.k vf/kdkjh ysrk gS rks mu
QhYMl dks Edit djus dk Privilege mls miyC/k gS] ijUrq]mlds dkj.kksa dk
mYys[k nLrkosth QkbZy Hard Copy esa djuk vfuok;Z gSA
Module
,d ewy izfr ds vfrfjDr] izR;sd vfrfjDr O;olk; LFky ds fy;s] 2

vfrfjDr izekf.kr izfrfyfi Hkh tkjh dh tkuh gSA vr% fizaV vkmV mruh gh
la[;k esa fudkys tkus gS A ,d izfr dk;kZy; esa rS;kj dh xbZ QkbZy esa ewy
izfr ds :i esa layXu dh tk;sxhA
esa vkosnu Approve ;k Reject djus dk fodYi gSA Reject djus dh

fLFkfr esa Registration tkjh ugha gksxkA Approve djus dh fLFkfr esa Registration
Certificate flLVe ls gh tujsV gksxk] ftldk Printout fudky dj] dk;kZy;hu
,ao Registration Authority ds uke@inuke dh eqnzk vafdr dj] gLrk{kj dj]
vkosnd dks izek.k&i= dh izekf.kr izfrfyfi ds :i e]sa iznku fd;k tk;sxkA
Manual
for Registration

31
iath;u izek.k&i= dh izHkkokhyrk ds fnukad dk fu/kkZj.k
iath;u izek.k&i= tkjh djus ds iwoZ mldh izHkkokhyrk dk fu/kkZj.k djuk]

,oa iath;u izek.k&i= esa izHkkokhyrk fnukad dk] mYys[k Hkh djuk vko;d
gSA
tgka iath;u gsrq vkWuykbZu vkosnu] O;olkbZ }kjk] ml ij dj nkf;Ro vkus

ds 30 fnol ds Hkhrj izLrqr fd;k x;k gks] ogka iath;u izHkkokhyrk]dj
nkf;Ro fnukad ls nh tkosxhA
mnkgj.k ds fy;s ;fn dj nkf;Ro fnukad 25 ekpZ 2013 ls fu/kkZfjr fd;k

tkrk gS ,ao vkosnu 23 vizSy 2013 dks@rd fd;k x;k gS rks iath;u oS/krk
25 ekpZ 2013 ls jgsxhA
tgka vkosnu dj nkf;Ro fnukad ds 30 fnu ckn fd;k tkrk gS ogka iath;u
oS/krk vkosnu fnukad ls gksxhA mij ds mnkgj.k esa ;fn iath;u gsrq vkosnu
25 vizSy 2013 dks fd;k tkrk gS rks iath;u oS/krk 25 vizSy 2013 ls
jgsxhA
tgka dj nkf;Ro vkus ds iwoZ LoSfNd vkosnu fd;k x;k gS ;k tgka fuekZ.k
bdkbZ LFkkfir djus ds vkk; ds vk/kkj ij vkosnu fd;k x;k gS ogka] dj
nkf;Ro ,oa iath;u izHkkokhyrk] vkosnu fnukad ls gksxhA
dj nkf;Ro fu/kkZj.k laca/kh vknsk QkeZ&II) Hkh System ls Generate dj]

jftfLVhdj.k izek.k&i= ds lkFk vkosnd dks lsfor djk;k tk;sxkA
Manual
for Registration

32
vkosnu dh fofkf"V;ka vark% vLohdkj djus dk vknsk

tgka oLrqvksa@LFkkuksa ;k vU; fcUnqvksa ds laca/k es]a vkosnu esa of.kZr ekaxksa dks]
vakr% ;k iw.kZr%] vLohdkj fd;k x;k gks] ogka bldk dkj.k vkosnd dks
lalfw pr djuk pkfg;sA
;fn] vkosnd bl fu.kZ; ls larq"V u gks] rks og mlds fo:)] vihy ;k

fuxjkuh izLrqr dj ldrk gSA
;fn ,slk djuss dk dkj.k] vkosnd dks] fyf[kr esa ;k vknsk i= es]a le{k esa
lalfw pr ugha fd;k tkrk] rks vkosnd ;g eku ldrk gS fd ,slk mYys[k u
djus esa izR;{k Hkwy gqbZ gS ,ao og Hkwy lq/kkj ds fy;s vkosnu dj ldrk gSA
;fn iath;u esa ntZ djus ;ksX; fooj.k@ekyksa esa ls fdlh fooj.k@eky dks
;Fkkor ntZ u dj] vakr% lakksf/kr fd;k x;k gks ;k ntZ djus ;ksX; u ekuk
x;k gks] ogka ,sls fu.kZ; ds iwoZ] O;kikjh dks lquokbZ dk volj ,oa i{k j[kus
dk ekSdk fn;k tk;sxkA
Manual
for Registration

33
iath;u tkjh gksus ds mijkar dh dk;Zokgh
;fn djnkf;Ro frfFk] iath;u oS/krk izHkkokhyrk ds iwoZ dh gS rks djnkf;Ro

fnukad ls] iath;u izHkkokhyrk ds Bhd iwoZ dh frfFk rd] dk dj fu/kkZj.k
izdj.k rS;kj djukA
,slk izdj.k]dj fu/kkZj.k gsrq vkcafVr djuk A
dj fu/kZkj.k dk;Zokgh dh iw.kZrk lqfufpr djukA
u;s iath;u dh tkudkjh fooj.k i= d{k dks transmit djukA ;|fi ;g]
orZeku esa module link ds dkj.k Automatic gh fjVuZ module esa update gks tkrh
gSA
,sls O;kikjh] ftlds }kjk u;k iath;u izkIr fd;k x;k gS] ds Compliance Behavior ij fu;fer fuxjkuh vko;d gSA ,sls O;kikjh }kjk Return Submission
esa vfu;ferrk] Late Filing ;k Non Filing dks vuns[kk ugha fd;k tkuk pkfg;sA
Manual
for Registration

34
L=ksr ij dj dVkSrh ds fy;s nkf;Rok/khu O;fDr;ksa dk iath;u

lanHkZ%& oSV vf/kfu;e dh /kkjk&18 ,oa /kkjk&27
NRrhlx<+ oSV vf/kfu;e dh /kkjk 27] dfri; Js.kh ds O;fDr;ksa ij L=ksr ij dj
dkVus dk nkf;Ro mRiUu djrh gSA
,sls O;fDr;ksa es&
a
dsUnz ,oa jkT; ljdkj ds foHkkx dk Hkkjlk/kd vf/kdkjh] tks fdlh O;kikjh }kjk
fdlh lafonk ds vuqlj.k esa fdlh eky ds fodz; ;k iznk; ds izfrQyLo:i
fdlh jkfk dk Hkqxrku djus ds fy;s mRrjnk;h O;fDr gS] ,sls ekeyksa esa tgka
,sls iznk; ds fcy dh dqy jkfk 5000@& :i;s ls vf/kd gS
dsUnz ;k jkT; ljdkj ds foHkkx ;k lkoZtfud midze ;k uxj ikfydk;s vkSj
uxj ikfyd fuxe ;k fdlh fof/k ds v/khu xfBr izkf/kdj.k ;k ifCyd fyfeVsM
dEiuh dk Hkkjlk/kd vf/kdkjh tks 300000@& yk[k :i;s ls vf/kd ewY; dh
ldeZ dk;Z lafonk Works Contract] ftlds fu"iknu ds vuqdze esa Bsdsnkj }kjk
fdlh eky dk fodz; varoZfyr Inbuilt] gS] dks Bsds ij nsus ds fy;s vf/kd`r gSA
mijksDr Jsf.k;ksa ds O;fDr;ksa dks] oSV vf/kfu;e dh /kkjk 18 ds v/khu] iath;u ds
fy;s nkf;Rok/khu ekuk x;k gS] ,slk iath;u /kkjk 182 ds vuqlkj ml fnukad
ls 30 fnu ds Hkhrj izkIr fd;k tk;sxk] tgka ,slk O;fDr ij of.kZr lhek rd
[kjhnh ;k Bsds ds izfrQy iznk; ds dkj.k dj nkf;Ro/khu gksrk gSA
,sls O;fDr }kjk iath;u gsrq vkosnu]QkeZ&14 es]a ml okf.kfT;d dj
vf/kdkjh] ftlds vf/k{ks= es]a mldk dk;kZy; fLFkr gS] ds le{k djsxkA orZeku esa
,slk vkosnu vkWuykbZu izLrqr djus dh O;oLFkk ugha gS blfy;s vkosnu Loa; ;k
izfrfuf/k ds ek/;e ls okf.kfT;d dj vf/kdkjh ds dk;kZy; esa Hard Copy esa izLrqr
fd;k tk;sxkA
okf.kfT;d dj vf/kdkjh }kjk vkosnu dk ijh{k.k fd;k tk;sxk ,oa ;g
lek/kku gksus ij fd] vkosnd ml Js.kh dk O;fDr gS ftl ij L=ksr ij dj dVkSrh
dh tokcnkjh /kkjk 27 ds vUrxZr fufeZr gS] iath;u QkeZ&15 esa tkjh fd;k tk;sxkA
Manual
for Registration

35
fjVsylZ ds fy;s LFkk;h izkeu fodYi lfgr iath;u dh iz.kkyh

NRrhlx<+ 'kklu }kjk]
vf/klwpuk dzekad@,Q&10&28@2013@okd@ikap 36 fnukad 14-05-2013
}kjk] Registration ls lacaf/kr fu;e 11 dks lakksfas /kr fd;k x;k gSA
blds vUrxZr tks O;kikjh] CG VAT ACT 2005 dh /kkjk 102 ds rgr] izkeu
Composition ds fy;s ik= gks] og iath;u gsrq vkosnu QkeZ&10 ds LFkku ij
ljyhd`r vkosnu ^^QkeZ &10&[k** esa izLrqr djsxkA
/kkjk 102 ds vUrxZr izkeu dh ik=rk fuEufyf[kr 'krksZ dh iwfrZ ij vkrh gS
O;kikjh dk okf"kZd VuZ vksoj] 60 yk[k ls vf/kd u gksA
,sls O;kikjh }kjk CG VAT ACT 2005 dh vuqlwph&2 esa 'kkfey ;k of.kZr ekyksa dh
[kjhnh] NRrhlx<+ jkT; ds Hkhrj ls] CG VAT ACT 2005 ds vUrxZr iath;r
O;kikfj;ksa ls gh] /kkjk 8 ds vUrxZr ns; dj pqdkdj dh tkrh gksA
,sls O;kikjh }kjk] vuqlwph&2 ds ekyksa dk] vk;kr ;k viath;r ls dz; u fd;k
tkrk gksA
,sls O;kikjh }kjk] vuqlwph&1 ds ekyksa dk dz;] ;fn fd;k tkrk gS] rks ;g
vfuok;Z ugha gS fd ,slk dz; CG VAT ACT 2005 ds vUrxZr iath;r O;kikjh ls
gh fd;k tk;xkA vFkkZr ,slk dz; viath;r O;kikjh ;k O;fDr ls ;k vk;kr ls
fd;k tk ldrk gSA
,sls O;kikjh }kjk] ids vUu Cooked Food ls fHkUu fdlh eky dk fuekZ.k u
fd;k tkrk gksA
,sls O;kikjh }kjk] fodz;] NRrhxl<+ jkT; ds Hkhrj gh fd;k tkrk gksA
vUrZjkT;h; fodz;] vU; jkT; dks LVkWd vUrj.k ;k fu;kZr fodz; u fd;k
tkrk gksA
Manual
for Registration

36
fjVsylZ ds fy;s LFkk;h izkeu fodYi lfgr iath;u dh iz.kkyh

bl O;oLFkk ds vUrxZr] ,sls ik= O;olkbZ }kjk] QkeZ&10&[k esa vkosnu Online
izLrqr fd;k tk;sxkA
,sls vkosnu ds vUrxZr] iath;u tkjh djus ds iwoZ] vkosnd ds O;olk; LFky
ij lR;kiu ugha fd;k tk;sxkA
fu;e 121 ds [k.M [k ds i'pkr tksM+s x;s ijUrqd ds vuqlkj ^^10&[k** esa
vkosnu izkIr gksus ij 3 fnu ds Hkhrj jftLVhdj.k izek.k&i= izk:i&11
tkjh fd;k tk;sxkA
QkeZ ^^10&[k**] Online Submit djus ds fy;s Login ,oa Password izkIr djus dh
izfdz;k mlh rjg gS tSlh iqjkuh O;oLFkk esa gSA
QkeZ ^^10&[k** ds lkFk] vkosnd ds PAN dh izfr fu;eksa esa Nk;kizfr dk
mYys[k gS Scan dj ,ao O;kikj LFky ds LokfeRo] fdjk;k dk lk{;] Scan dj
vkosnu ds lkFk] Upload fd;k tk ldrk gSA
QkeZ ^^10&[k** esa izLrqr vkosnu ij] vLFkk;h iath;u] System ls tkjh ugh
gksxkA vkosnu Approve djus ij Registration Certificate tkjh gksxk ftldk Print
ysdj O;kikjh dks fn;k tk;sxkA
,sls O;kikjh dks] izkeu ds laca/k esa izR;sd o"kZ fodYi izLrqr djus dh
vko;drk ugha gksxhA
,slk iath;r O;kikjh] LFkk;h :i ls izkeu fodYi /kkjd ekuk tk;xk ,oa mls
fjVuZ QkeZ&6 esa =Sekfld vk/kkj ij izLrqr djuk gksxkA
fjVuZ izLrqr djus ls pwd djus ij ;k izLrqr u djus ij ,sls O;kikjh dk
iath;u /kkjk 1610bZ ds vUrxZr fujLr fd;k tk;sxkA
Manual
for Registration

37
CST Registration ds
fy;s] nks rjg ds O;kikjh ls] vkosnu izkIr gks ldrk gS &
izFke] ,slk O;kikjh] tks iwoZ ls gh NRrhlx<+ oSV vf/kfu;e ds rgr

iath;u /kkjd Registered gS ,oa vc] og dsUnzh; fodz; dj
vf/kfu;e dh /kkjk 71 ;k 72 ds rgr Hkh iath;u pkgrk gSA
f}rh;] ,slk O;kikjh] tks NRrhlx<+ oSV vf/kfu;e ds vUrxZr iath;u

gsrq vkosnu izLrqr dj jgk gS ,oa lkFk esa] dsUnzh; fodz; dj
vf/kfu;e ds rgr Hkh vkosnu dj jgk gSA
dsUnzh; fodz; dj vf/kfu;e ds rgr iath;u gsrq vkosnu] vkWuykbZu

Online gh izLrqr fd;k tk;xkA Offline vkosnu ;k Mkd] ;k vU;Fkk izLrqr vkosnu
Lohdkj ugha gksxk
dsUnzh; vf/kfu;e ds rgr]iath;u gsrq vkosnu] CST (Registration &
Turnover) Rules ds vUrxZr] Prescribed Form, Form-A esa izLrqr gksxkA pkgs iath;u
/kkjk 71 ds vUrxZr pkgk tk jgk gks ;k /kkjk 72 ds vUrxZr] vkosnu QkeZ dk
izk:Ik leku jgsxkA
Manual
for Registration

38
dsUnzh; fodz; dj vf/kfu;e ds rgr iath;u gsrq

vkosnu&dk;kZy;hu izfdz;k
tgka] NRrhlx<+ VAT Act 2005 ds rgr] iwoZ ls iath;r O;olkbZ }kjk] dsUnzh;
vf/kfu;e ds rgr] iath;u pkgk tkrk gks ogka] og O;kikjh] vius Login
ID/Password dk mi;ksx djus gq, http://cg.nic.in /comtax esa Login djsxk ,ao eServices ds vUrxZr] e-Registration dh Link dk p;u djsxkA
,sls p;u ij mls tks Option izkIr gksxas muesa ls CST Registration dk p;u djus
ij] QkeZ&,] dh Template mldks] mldh dEI;wVj Ldzhu ij miyC/k gksxhA
Ldzhu ij miyC/k Template dks iw.kZr% Hkj dj] O;olkbZ] tkudkjh Confirm djus
ds ckn] System esa fn[kus okys Submit Button ds Click }kjk System esa Upload
djsxkA
tgka] u;k O;kikjh CG VAT Act 2005 ds vUrxZr iath;u ds vkosnu ds lkFk gh
CST ds rgr Hkh iath;u dk vkosnu isk djuk pkgrk gS ogka mls] VAT esa
iath;u dh Online izfdz;k esa fn;s x;s fooj.k vuqlkj] VAT & CST fodYi dk
p;u djuk gksxk ,oa ,sls p;u ds QyLo:i mls QkeZ&, dh Template Hkh]
VAT Application ds lkFk Screen ij miyC/k gksxhA ftls Hkj dj Submit djuk
gksxkA
vkosnu Form-A, online submit djus ds ckn] O;kikjh mldh Hard-Copy (Print Out)
fudkydj dk;kZy; esa izLrqr djsxkA ,slk izLrqrhdj.k vkosnu dh Ldsu dkih
ds :i esa ifji= dzekad@okd@Mk;jh2013@3016] jk;iqj fnukad 29-04-2013
ds vuqlkj fd;k tk;sxkA
tgka iath;u /kkjk 71 ds rgr pkgk tk jgk gks] rks vkosnu ds lkFk] izFke
vUrjkZT;h; fodz; ds fcy dh Lo izekf.kr Nk;kizfr Hkh layXu djsxkA tgka
iath;u /kkjk 72 ds rgr pkgk tk jgk gS ogka vUrjkZT;h; dz; ds fy;s] mu
ekyksa dh lwph] ,oa fdl gsrq mudk vk;kr fd;k tk;xk] dk mYys[k fd;k
tk;sxkA
Manual
for Registration

39
dsUnzh; fodz; dj vf/kfu;e ds rgr iath;u esa ntZ djus gsrq ik= oLrq,a
dh /kkjk 83 ds vuqlkj] lkekU;r% dsUnzh; vf/kfu;e ds rgr iath;u ds
vUrxZr] fuEu oxZ ds ekyksa dk vk;kr] fj;k;rh nj ij fd;k tk ldrk gSA
CST Act
Goods for re-sale

Goods for use in the manufacture or processing of goods for sale
For use in communications network
For use in mining of goods
For use in generation or distribution of electricity or any other form of power
For use as packing material
Section -8 . Rates of tax on sales in the course of inter-State trade or commerceSub Section (3) -The goods referred to in sub-section (1)(b) are goods of the class or classes specified in the certificate of registration of the
dealer purchasing the goods as being intended for re-sale by him or subject to any
rules made by the Central Government in this behalf, for use by him in the
manufacture or processing of goods for sales or in the communications network or,
in mining or, in the generation or distribution of electricity or any other form of
power;
(c) are containers of other materials specified in the certificate of registration of the
registered dealer purchasing the goods, being containers or materials intended for
being used for the packing of goods for sale;
(d) are containers or other materials used for the packing of any goods or classes of
goods specified in the certificate of registration referred to in clause (b) or for the
packing of any containers or other materials specified in the certificate of registration
referred to in clause (c).
iath;u izek.k&i= esa ftu ekyksa dks ntZ djus dh ekax dh tk ldrh gS og
mijksDr oxZ ds vUrxZr fuEu izdkj ds eky gksx%s &
The Central sales Tax (R & T) Rules 1957- Rule-13The goods referred to in cause (b) of sub-section (3) of
section 8, which a registered dealer may purchase, shall be goods intended for use by
him as raw materials, processing material , machinery, plant, equipment, tools,
stores, spare parts, accessories, fuel or lubricants, in the manufacture or processing
of goods for sale, or in the telecommunication network or, in mining , or in the
generation or distribution of electricity or any other form of power.
Manual
for Registration

40
dsUnzh; fodz; dj vf/kfu;e ds rgr iath;u gsrq izfrHkwfr
ds fy;s] vkosnu fd;s tkus ij] ;g lacaf/kr o`Rr ds CTO ds

Home Page ij fn[krk gSA Hard Copy esa vkosnu izLrqr gksus ij] Permanent File
Hkh cukbZ tk;sxhA
CST Registration
lkekU;r% CST Registration ds vkosnu ds laca/k esa i`Fkd lR;kiu dh vko;drk

ugha gksrh D;ksfd VAT Registration ds le; Credibility Test laiUu gks pqdk gksrk gS
ijUrq O;olkbZ@O;olkbZ izfrfuf/k ls vkosfnr oLrqvksa dh izklafxdrk ij] mldk
i{k lquk tk ldrk gSA
dh /kkjk 72, ds vuqlkj vkosnu ds laca/k esa iath;u tkjh djus ds

iwoZ] vkosnd ls izfrHkwfr tek djus gsrq dgk tk ldrk gS ;g izfrHkwfr
CST Act
For the proper realization of the tax payable under

this Act or for the proper custody and use of the forms.,
referred to in clause (a) of the first provision to subsection (2)
of section 6 or subsection (1) of sector 6-A or subsection (4) of
section 8
ds fy;s gksxhA
/kkjk 73B ds vuqlkj izfrHkwfr fu;r djus ds iwoZ O;kikjh adsk i{k j[kus dk
volj fn;k tkuk vfuok;Z gSA
/kkjk 73BB izfrHkwfr dk vkdkj fu/kkZfjr djus dh guide-line gS ,oa dksbZ izfrHkwfr
bUgh guide-line ds vUrxZr gh fu;r dh tk ldrh gSAfu;r dh xbZ izfrHkwfr
izLrqr djus ij] iath;u tkjh fd;k tk;xkA
Manual
for Registration

41
CST
ds vUrxZr dj nkf;Ro@iath;u oS/krk dk fu/kkZj.k
tgka iath;u gsrq vkosnu dsUnzh; fodz; dj vf/kfu;e dh /kkjk 71 ds

vUrxZr fd;k x;k gS ogka dj nkf;Ro izFke ISS vUrjkZT;h; fodz; fnukad ls
vk;sxkA
;fn iath;u gsrq vkosnu] djnkf;Ro fnukad ds 30 fnu ds Hkhrj gS] rks iath;u
izek.k i= dks izHkkokhyrk dj nkf;Ro frfFk ls nh tk;xhA
;fn iath;u gsrq vkosnu djnkf;Ro frfFk ls 30 fnu ds ckn fn;k x;k gks] rks
iath;u izHkkokhyrk] vkosnu fnukad ls nh tk;sxhA bl fLFkfr esa dj nkf;Ro
fnukad ls] iath;u vkosnu ds Bhd iwoZ dh frfFk rd dh vof/k ,slh ekuh
tk;xh tgka O;kikjh djnk;h gksdj Hkh iath;u izkIr djus esa foQy jgk gSA
bl vof/k dk dj fu/kkZj.k CST Act dh /kkjk 92 lgifBr VAT Act dh /kkjk
216 ds rgr fd;k tk;sxkA
tgka O;kikjh }kjk] iath;u dsUnzh; fodz; dj vf/kfu;e dh /kkjk 72 ds
vUrxZr pkgk x;k gks ogka iath;u izek.k i= dh izHkkokhyrk] vkosnu fnukad
ls gksxhA
;fn fdlh O;kikjh }kjk VAT ,oa CST ds fy;s ,d lkFk vkosnu fd;k x;k gks
,oa VAT ds vkosnu dks reject fd;k x;k gks] rks CST vkosnu Hkh reject fd;k
tk;sxkA
Tkgka VAT vkosnu Approve gksrk gS] ijUrq CST vkosnu es]a iath;u tkjh djus dh
'krZ ds :i] esa fu;r izfrHkwfr tek ugha dh tkrh rks CST vkosnu vLohdkj
fd;k tk;sxkA
Manual
for Registration

42
CST Act ds Registration
CST Act
esa] iath;u ds ckn]
dh /kkjk
Additional Security
7(2A) esa ;g O;oLFkk gS fd] CST iath;u

For proper realization of the tax payable under this Act, or
tkjh djus ds iwoZ&
For proper custody and use of the forms referred to in clause (a) of the
first proviso to sub-section (2) of Section 6 or sub-section (1) of Section
6A or sub-section (4) of Section 8
ds fy;s izfrHkwfr] jftLVhdj.k vf/kdkjh }kjk ekaxh tk ldrh gSA
,slh izfrHkwfr dk vkdkj fu;r djus ds Parameter /kkjk 7(3BB) esa fn;s x;s gSA
/kkjk 7(3A) es]a Registration Certificate tkjh djus ds iwoZ fu/kkZfjr ,oa tek djkbZ
Security ds vykok] ;fn i'pkrorhZ ifjfLFkfr;ksa esa ;g ik;k tk;] fd iwoZ esa tek
djkbZ xbZ Security vi;kZIr gS rks Additional Security ekaxs tkus ds izko/kku ,oa
'kfDr;ka fufgr gSA
/kkjk 7(3B) ds vuqlkj ,slkh Additional Security fu;r djus ds iwoZ] O;kikjh dks i{k
j[kus lquokbZ dk volj fn;k tk;xkA ;fn lquokbZ ls] okf.kfT;d dj
vf/kdkjh] lUrq"V gks rks dk;Zokgh lekIr dj ldrk gS ;k Additional Security fu;r
dj ldrk gSA bl laca/k esa vknsk tkjh fd;k tkuk vko;d gSA
ewy :i ls yh xbZ Security ,o afu;r Additional Security feykdj] dqy Security /kkjk
7(3BB) ds Parameter ls vf/kd ugha gksxhA
;fn fu/kkZfjr Additional Security tek ugha dh tkrh gS rks CST iath;u fujLr
fd;k tk;sxkA
Security ;k Additional Security fu;r djus laca/kh vknsk ds fo:)] O;kikjh] 30 fnu
esa vihy izLrqr dj ldrk gSA
Li"Vr% /kkjk 7(3H) esa fuxjkuh izLrqr djus dh O;oLFkk ugha gSA ,slh vihy
fu;r Security ;k Additional Security tek djus ds ckn gh Admissible gksxh ijUrq
Appellate Authority, vihy izLrqr djus dh le; lhek esa ;k vko;d vnk;xh esa
NwV ns ldrk gSA
Manual
for Registration

43
CST Act esa
izfrHkwfr dks jktlkr fd;k tkuk
es]a tek izfrHkwfr] iw.kZr% ;k vakr% fuEufyf[kr dkj.kksa ij jktlkr

forfeit dh tk ldrh gSA
CST Act
For realizing any amount of tax or penalty payable by the dealers

Or
If the dealer is found to have misused any of the forms referred to
in subject 7(2A) or are failed to keep them in proper custody.
ijUrq bl ckcr~] okf.kfT;d dj vf/kdkjh dks] lE;r vknsk ikfjr djuk gksxkA
,sls vknsk ds iwoZ] O;kikjh dks lquokbZ dk volj Hkh fn;k tkuk gksxkA
bl rjg] jktlkr djus ds ckn] ;fn 'kas"k jg xbZ] Security + Additional Security
dks okf.kfT;d dj vf/kdkjh }kjk vi;kZIr ik;k tk; rks] okf.kfT;d dj
vf/kdkjh] ml O;kikjh dks ml Deficiency dks nwj djus ds fy;s funsZfkr dj
ldrk gSA Deficiency nwj u djus ij] CST iath;u fujLr gksxkA
Manual
for Registration

44
iath;u esa lakks/ku

Amendment of Registration Certificate
Manual
for Registration

45
Manual
for Registration

46
la'kks/ku dh vko;drk
lacaf/kr /kkjk &/kkjk 16 dh mi/kkjk 8 lacaf/kr fu;e&15
dqN ?kVukvksa ds gksuis j] O;kikjh dks tkjh iath;u izek.k&i=]dh

tkudkfj;ksa@fofkf"V;ksa esa ifjorZu dh vko;drk gksrh gSA ,slh ?kVukvksa ds
ckjs esa lwpuk nsus dk Hkkj] O;kikjh ij gh Mkyk x;k gSA
ijUrq] ;fn O;kikjh }kjk lwpuk u nh xbZ

vf/kdkjh ds ikl ,slh tkudkjh gS ftlesa
mYys[kksa@fooj.kksa dks cnyk tkuk vko;d
vius Lrj ls Hkh ,sls lakks/ku ds fy;s vxzlj
orZeku fLFkfr es]a ?kVuk dh tkudkjh@lakks/ku gsrq vuqjks?k ds vkosnu dks]

vkWuykbZu izLrqr djus dh O;oLFkk ugha gS] blfy;s ,sls vkosnu] dk;kZy; esa
lh/ks izLrqr fd;s tk;sxsA
,sls izLrqr vkosnu dk] dk;kZy; esa mi;ksx gks jgs iqjkusa Application Software esa
digitize dj ml Application Module esa fujkdj.k gksrk gSA Digitization dk dk;Z
iath;u fyfid }kjk fd;k tk;sxk
Digitization
gks] ijUrq] foHkkx@jftLVhdj.k

iath;u izek.k&i= ds fo|eku
gks rks okf.kfT;d dj vf/kdkjh
gks ldrk gSA
ds ckn vkosnu i= uLrh esa layXu dj dk;Zokgh ds fy;s

okf.kfT;d dj vf/kdkjh ds le{k izLrqr fd;k tk;sxkA
Manual
for Registration

47
ifjfLFkfr;ka @?kVuk;s ftldh lwpuk fn;k tkuk vko;d gS
;fn iath;r O;kikjh }kjk vius&

dkjckj ;k dkjckj ds fdlh Hkkx ;k LFkku dk fodz; fd;k tk; ;k
vU;Fkk vUrj.k fd;k tk; ;k dkjckj ds LokfeRo esa dksbZ ifjorZu
fd;k tk;A
Sells or other wise disposes off his business or any part or
place of his business or effects or comes to know of any
other change in the ownership of the business or
;k
dkjckj dks cUn dj fn;k tk;
Discontinues his business
;k
dkjckj ds LFkku dks ifjofrZr fd;k tk;
Changes his place of business
;k
dkjckj dks u;s LFkku ij [kksyk tk;
Opens a new place of business
;k
dkjckj ds uke dks cnyk tk;
Changes the name of business
;k
dkjckj dh izd`fr dks cnyk tk;
Changes the nature of business
dh lwpuk vf/kfu;e dh /kkjk 168a ds rgr fn;k tkuk visf{kr gSA
Manual
for Registration
DEPARTMENT OF COMMERCIAL TAXES48

^^dkjckj ds LFkku** Place of Business ls vkk;
,slk LFkku
tgak O;kikjh] fdlh eky dk dz; fodz;] djrk gSA
vkSj@;k
eky dk] HkaMkj.k djrk gS
vkSj@;k
vius dz;ksa fodz;ksa ;k nksuksa dk]nLrkost ;k ys[kk j[krk gS
vkSj@;k
,slk LFkku ;k Hkou] ftlesa dkjckj djus okyk O;fDr] dkjckj ls lacaf/kr
ys[kk iqLrd] nLrkost] LVkWd ;k vU; oLrq;sa j[krk gSA
vkSj@;k
tgka dkjckj fdlh ,tsUV vfHkdrkZ ds ek/;e ls fd;k tk jgk gks rks ml
,tsUV ds dkjckj dk LFkku
mijksDr ls ;g Li"V gS fd] dkjckj dk LFkku dh ifjHkk"kk ,ao {ks=]
dkQh O;kid gS],ao blesa dz;
fodz; ds LFkku ds vykok] izR;sd 'kk[kk
nqdku] xksnke] dk;kZy;] ys[ks j[kus ds LFkku vkfn 'kkfey gSA
iath;r O;kikjh dks ,sls lHkh LFkkuksa dks iath;u izkIr djrs le;
?kksf"kr djrk gksrk gS] blfy;s ;fn ,sls LFkkuksa esa dksbZ ifjorZu gksrk gS] vFkkZr
u;k LFkku dk;e fd;k tkrk gS ;k dksbZ iqjkuk fjDr fd;k tkrk gS rks mls
iath;u esa vafdr djkuk vko;d gSA
Manual
for Registration

lwpuk fdlds }kjk nh tkuk visf{kr gS
,slh lwpuk] iath;r O;olkbZ }kjk nh tkuk vko;d gSA ;fn O;olkbZ dh
e`R;q gks xbZ gks rk]s mlds fof/kd izfrfuf/k }kjk ,slh lwpuk nh tk;sxhA
,slk O;olkbZ] ftlus iath;u izkIr ugha fd;k gS ijUrq NRrhlx< oSV
vf/kfu;e dh /kkjk 191 ds vUrxZr ftlls fooj.kh izLrqr djuk visf{kr
gS] Hkh bu ifjfLFkfr;ksa@?kVukvksa dh lwpuk nsus ds nkf;Rok/khu gSA
foHkkx }kjk vius lek/kku ij dk;Zokgh
tgk]a O;kikjh }kjk] lwpuk u nh xbZ gks] ijUrq jfLVhdj.k vf/kdkjh dks ;g
lek/kku gksrk gks fd] fdlh ifjfLFkfr @ ?kVuk ds dkj.k iath;u
izek.k&i= esa lakks/ku vko;d gS ]rks og vius Lrj ls dk;Zokgh izakjHk dj
ldrk gSA
,slh dk;Zokgh ml o`Rr ds okf.kfT;d dj vf/kdkjh }kjk izakjHk dh tk;sxh]

ftl o`Rr ls lacaf/kr O;olkbZ ftlds iath;u esa lakks/ku fd;k tkuk gS]
iath;r gSA
Manual
for Registration

Manual
for Registration

LokfeRo dh izd`fr es ifjorZu dh fLFkfr esa dk;Zokgh
lkekU;r% O;olk; ds LokfeRo dh izd`fr esa ifjorZu] lakks/ku ds vUrxZr

ugha vkrk gS]ijUrq
,dy LokfeRo okys dkjksckj dks ;fn Hkkxhnkjh LokfeRo ds vUrxZr cnyk
tkrk gS rks Hkkxhnkjh dk;e djus ds rhl fnu ds Hkhrj lwpuk nh tkuh
pkfg;s fu;e 152
Hkkxhnkjh QeZ esa fdlh ,d ;k vf/kd Hkkxhnkj ds vyx gks tkus ;k u;s
Hkkxhnkjksa ds 'kkfey gksus ls ;|fi ^^ Hkkxhnkjh QeZ** LVsVl ifjofrZr ugha
gksrkA ijUrq fdlh Hkkxhnkj@fdUgh Hkkxhnkjksa ds vyx gksu]s ,oa u;k
Hkkxhnkj@u;s Hkkxhnkj 'kkfey gksus ds dkj.k tks ubZ Partnership-deed
Hkkxhnkjh nLrkost cukbZ tk;xh mldh lwpuk nh tk;xhA
fdlh QeZ ds fo|eku lHkh Hkkxhnkj vyx gks tk; rks u;s Hkkxhnkjksa ds
LokfeRo dh QeZ dks transferee ekuk tk;xk ,oa mls u;s fljs ls iath;u
izkIr gksxkA
;fn Hkkxhnkjh fo?kfVr gksrh gS rks izR;sd Hkkxhnkj }kjk bldh lwpuk nh
tkuk vko;d gS fu;e 153
,dy LokfeRo ls ;k Hkkxhnkjh LokfeRo ls dEiuh LokfeRo esa

ifjorZu]lakks/ku dh ifjf/k esa ugha gksxk],ao dEiuh }kjk uohu iath;u izkIr
djuk gksxkA
Manual
for Registration

?kVuk@ifjfLFkfr;ksa dh lwpuk nsus dh le; lhek fu;e&151
ftu ?kVukvksa@ifjfLFkfr;ksa dh lwpuk nh tkuk visf{kr gS ogka ,slh lwpuk]

?kVuk ?kfVr gksus ds 30 fnu ds Hkhrj nh tkuk pkfg;sA
lwpuk ds rkSj ij] ?kVuk dh fyf[kr tkudkjh] jftLVhdj.k izek.k&i= ds
lkFk] mlesa lakks/ku] jn~~ndj.k ;k izfrLFkkiu ds vuqjks/k ds lkFk izLrqr gksuh
pkfg;sA
tgka lwfpr ?kVuk ds vk/kkj ij iath;u izek.k&i= jn~n djuk vko;d gks
ogak jn~ndj.k dk vkosnu izk:i 12fu;e 18 esa lkFk esa fn;k tkuk pkfg;sA
lakks/ku dh izHkkokhyrk
tgka ?kVuk dh lwpuk fofgr le;&lhek ?kVuk ds rhl fnu ds Hkhrj nh
xbZ gks og lakks/ku ?kVuk fnukad ls izHkkoh jgsxkA
tgka lwpuk fofgr le; mijkUr nh xbZ gks ogk lakks/ku] vkosnu fnukad ls
izHkkoh gksxkA
tgk lwpuk O;kikjh }kjk u nh xbZ gks ijUrq izkIr tkudkjh ds vk/kkj ij
?kVuk@ifjfLFkfr;ksa esa iath;u izek.k&i= esa lakks/ku jftLVhdj.k izkf/kdkjh
}kjk fd;s tkus dk fu.kZ; fy;k x;k gks ogk lakks/ku ,sls vknsk ds fnukad ls
izHkkoh gksxkA
la'kks/ku vkosnu ij fu.kZ; dh le;&lhek
tgk O;olk;h }kjk] iath;u izek.k&i= esa lakks/ku gsrq]vkosnu fd;k tkrk
gS]ogka ml vkosnu dks ekU; dj lakks/ku djus ;k vkosnu fujLr@vekU;
djus dh dk;Zokgh] vkonsu izkIr gksus ds 30 fnu ds Hkhrj djuk gksxkA
vkosnu fujLr djus dh fLFkfr esa 7 fnu ds Hkhrj O;olkbZ dks lwpuk nh
tkuk vko;d gSA
lwpuk nsus ls pwd djus@lwpuk foyac ls nsus ij 'kkfLr ds izko/kku
tgka fdlh O;kikjh }kjk ?kVuk@ifjfLFkfr;ksa dh lwpuk u nh xbZ gks ;k
fu/kkZfjr le;&lhek esa u nh xbZ ogka fu;e 828 ds rgr 'kkfLr U;uwre
200@& :0 ,oa vf/kdre 1000@& :0 vkjksfir dh tk ldrh gS
Manual
for Registration

iath;u dk fujLrhdj.k
Cancellation of Registration
Manual
for Registration

Manual
for Registration


fd;k tk ldrk gS
iath;u izek.k&i= fuEu dkj.kksa ls fujLr fd;k tk ldrk gS
, tgka O;olk; can gks x;k gks

;k
, tgka O;olk; dks iw.kZr% vU; O;fDr dks varkfjr dj fn;k x;k gks@csp
fn;k x;k gksA
;k
ch tgka O;kikj dh ek=k@vkdkj] dj nkf;Ro lhek ls de Below gks x;k
gksA
;k
lh tgka iath;u izek.k&i=] fdlh Hkwy Mistake ds dkj.k tkjh gks x;k
gksA
;k
Mh tgka iath;u izek.k&i= /kkjd O;olk;h ij NRrhlx<+ oSV vf/kfu;e
vkSj @;k dsUnzh; fodz; dj vf/kfu;e vkSj @ ;k izoskdj vf/kfu;e
ds vUrxZr cdk;k gks A
;k
bZ dksbZ vU; dkj.k] ftlds dkj.k] iath;u izpfyr j[kk tkuk jktLofgr
esa ugha gks dkj.k vfHkfyf[kr djrs gq,
Manual
for Registration

iath;u fujLr djus dh dk;Zokgh
lkekU;r%] mi[k.M , ch ,ao lh ds vUrxZr] iath;u fujLrhdj.k gsrq]

vkosnu] iath;u /kkjd O;olkbZ dh vksj ls gh izLrqr gksrk gSA vkosnu esa nh
xbZ tkudkjh lek/kkuizn ik;s tkus ;k lR;kiu djkus ij lek/kku gks tkus
dh fLFkfr esa iath;u fujLr fd;k tk;sxkA
;fn] iath;u /kkjd dh vksj ls] vkosnu izkIr ugha gksrk] ijUrq jftLVhdj.k
vf/kdkjh dks] O;olk; can gks tkus@ iw.kZr% varfjr gks tkusa@djnkf;Ro gsrq
fu/kkZfjr lhek ls de gks tkus ;k iath;u xyrh ls tkjh gksus dh tkudkjh
izkIr gksrh gS rks og vius Lrj ls Hkh iath;u fujLr djus dh dk;Zokgh
izkjaHk dj ldrk gSA
ijUrq ,slh dk;Zokgh ds }kjk iath;u fujLr djus ds iwoZ] iath;u/kkjd dks]
i{k j[kus dk volj nsuk gksxkA
i{k j[kus dk volj nsus gsrq O;olk;h dks lwpuk i= tkjh fd;k tk;sxkA
mi[k.M Mh ;k bZ ds rgr] iath;u fujLrhdj.k dh dk;Zokgh] lacaf/kr

jftLVhdj.k vf/kdkjh }kjk gh] izkja Hk dh tkrh gS blesa Hkh iath;u /kkjd
dk i{k j[kus dk ekSdk fn;k tk;sxkA
Manual
for Registration

O;olk; ds laca/k esa tkjh iath;u izek.k&i= fujLr djus dk

vkosnu
orZeku esa iath;u fujLrhdj.k ds fy;s O;olkbZ }kjk vkWuykbZu vkosnu izLrqr
djus dh O;oLFkk ugha gSA mlds }kjk QkeZ 12 esa vkosnu jftLVhdj.k
vf/kdkjh dks HkkSfrd :i ls izLrqr djuk gksrk gSA
,slk vkosnu]nks izfr;ksa es]a lkekU;r% Registration Clerk dks izLrqr fd;k tk;sxk]
ftldh vfHkLohd`fr iath;u fyfid }kjk O;olkbZ dks nh tk;sxhA vkosnu
izkIr gksus ij lacaf/kr iath;u fyfid }kjk vkosnd dk Digitization fd;k tk;sxk
vFkkZr mls dEI;wVj ds ,Iyhdsku ekM~;wy esa orZeku esa ;g Module iqjkus
QkesZV esa mi;ksx esa fy;k tk jgk gS izfo"V fd;k tk;sxkA
vkosnu O;kikjh dh iath;u uLrh esa layXu dj vknsk i= esa Hkh mYysf[kr
fd;k tk;sxk ,oa uLrh @ vkonsu fu.kZ; gsrq okf.kfT;d dj vf/kdkjh ds
le{k izLrqr fd;k tk;sxkA
;fn vkosnu lek/kkuizn gS rks jftLVhdj.k vf/kdkjh iath;u dks fujLr
djsxkA lek/kku ds fy;s jftLVhdj.k vf/kdkjh vkosnu esa nh xbZ tkudkjh
dk] lR;kiu Hkh] okf.kfT;d dj fujh{kd ;k lgk;d okf.kfT;d dj vf/kdkjh
ls djk ldrk gSA
mi[k.M , ds rgr iath;u izek.k&i=] O;olk; cUn gksus ;k iw.kZr% varfjr
gks tkus ds fnukad ls fujLr fd;k tk;sxk ijUrq ;fn ml fnukad ds ckn rd
ds dj fu/kkZj.k gks pqds gks] rks ml vafre fnukad ls fujLr fd;k tk;sxk]
ftl fnukad rd dj fu/kkZj.k gks pqdk gSA
mi[k.M ch ds rgr iath;u] fujLrhdj.k vknsk lsfor gksus ds fnukad ls
izHkkoh gksxkA mi[k.M lh ds rgr fujLrhdj.k Hkh vknsk lsfor gksus ds
fnukad ls izHkkoh gksxkA
iath;u fujLr djus ds lkFk gh] ;fn dksbZ ,slk Lda/k O;olkbZ ds ikl]
iath;u fujLrhdj.k fnukad dks] 'ks"k jgrk gS] ftlij iwoZ esa buiqV VSDl fjcsV
fy;k tk pqdk gS] rks Lda/k ij laxf.kr fjcSV dk fjolZy dj] jkfk tek djus
gsrq iath;u /kkjd dks] okf.kfT;d dj vf/kdkjh }kjk funsZk fn;k tk;sxkA
vafre iath;u vof/k ds vafre dj fu/kkZj.k izfdz;k esa Hkh] bl ij fopkj djus
gsrq lwpuk miyC/k djkbZ tkosxhA
Manual
for Registration

O;olk; ds laca/k esa tkjh iath;u izek.k&i= fuEu dkj.kksa ls

fujLr fd;k tk ldrk gSA
/kkjk 1610Mh ;k 1610bZ ds vUrxZr iath;u izek.ki= dks fujLr

djus dh dk;Zokgh foHkkx }kjk gh izkja Hk dh tk;sxhA bu /kkjkvksa ds vUrxZr
O;kikjh }kjk Loa; vkosnu nsus dh fLFkfr ugha gSA
mica/k Mh ds rgr iath;u ml voLFkk esa fujLr fd;k tk ldrk gS tgka
O;kikjh ij] oSV vkSj @ ;k iwoZ fujflr dj vf/kfu;e vkSj @ ;k dsUnzh;
fodz; dj vf/kfu;e vkjS @ ;k izoskdj vf/kfu;e dh dksbZ nsunkjh
cdk;k gks ftls O;kikjh }kjk ugha pqdk;k x;k gks ;k mlls olwyh ugha gks
ldh gksA
mica/k bZ ds rgr iath;u] fdlh vU; dkj.k ls fujLr djus dh O;oLFkk
gS blds vUrxZr izeq[k :i ls vuqikyu Compliance u djus okys O;kikjh
dk iath;u fujLr fd;k tkrk gSA voS/k xfrfof/k;ksa okys ;k dj vioapu esa
fyIr ik;s x;s] O;kikjh dk iath;u Hkh bl mica/k ds rgr fujLr fd;k tk
ldrk gSA
mica/k Mh ;k bZ ds rgr iath;ku fujLr djus ds iwoZ O;kikjh dks lwfpr
fd;k tkdj] i{k j[kus dk volj fn;k tk;xkA ;fn] cdk;k tek dj fn;k
tkrk gS vkSj@;k Compliance iw.kZ dj fn;k tkrk gS rks bu dkj.kksa ij izkja Hk
dk;Zokgh lekIr dh tk;xhA
voS/k@dj vioapu xfrfof/k;ksa ij lqfoosd ls fu.kZ; fy;k tk;sxkA
;fn cdk;k tek ugha dh tkrh ;k Compliance ugha fd;k tkrk rks] iath;u
fujLr fd;k tk;sxk] ,slk fujLrhdj.k ] vknsk lsfor gksus ds fnukad ls
izHkkoh gksxkA
Manual
for Registration

Manual
for Registration

Revision fuxjkuh mijkUr dk;Zokgh
tgka dksbZ vkosnd VAT ds vUrxZr iath;u gsrq izLrqr vkosnu] fujLr djus
ls vlUrq"V gS]
;k
VAT Registration Application esa pkgh xbZ] dfri; Entries dks] vakr% ;k iw.kZr%
ntZ u djus ls vlarq"V gSA
;k
Registration izek.k&i= esa pkgs x;s Amendment dks Registering Authority }kjk
iw.kZr% ;k vakr% vLohdkj djus ls vlarq"V gSA
;k
iaath;u izek.k&i= dks fujLr djus laca/kh vknsk@fu.kZ; ls vlarq"V gS
rks
og ,sls vknsk@fu.kZ; ds fo:)] fuxjkuh izLrqr dj ldrk gSA fuxjkuh
fu.kZ; es]a ;fn vknskksa dh iqf"V dh tkrh gS rks dksbZ iqu%foZpkj dk;Zokgh
mRiUu ugha gksxh ijUrq ;fn vknsk@ fu.kZ; vikLr fd;k tkrk gS] rks
iath;u mlh fnukad ls iquZthfor fd;k tk;sxk ftl fnu ls mls fujLr
fd;k x;k gSA
;fn fuxjkuh izkf/kdkjh }kjk fdUgh funsZkksa ds lkFk vknsk@fu.kZ; izR;kofrZr
Remand fd;k tkrk gS rks fufgr Instruction/Orders ds vuqlkj okf.kfT;d
dj vf/kdkjh }kjk ewy fu.kZ; ij] on-merit, fopkj dj fu.kZ; fy;k tk;sxkA
Manual
for Registration

CST
iath;u fujLrhdj.k ds vkosnu ds lkFk Unused ?kks"k.kk i= okil

fy;k tkukA
tgka O;kikjh] vius CST Registration dks fujLr djus gsrq vkosnu djrk gS rks]
og mlds ikl Unused 'ks"k jgs ?kks"k.kk i=ksa dks Hkh okil ykSVk;sxkA ,sls
Unused Forms fujLr dj Record esa j[ks tk;sxsA
tgka Registration Certificate dks] foHkkx ds Lrj ls fujLr fd;k tkrk gS ogka
fujLrhdj.k vknsk lsfor djus ds lkFk gh] Unused Forms okil djus gsrq
Hkh funsZfkr fd;k tk;sxkA ;fn O;kikjh ,sls Unused Forms okil ugha
ykSVkrk gS rks mlls yh xbZ Security / Additional Security iw.kZr% ;k vkar%
jktlkr dh tk ldsxhA
Manual
for Registration

Central Registration Certificate fujLr fd;k tkuk
O;kikjh] tks CST Registration dk /kkjd gS] ;fn ;g ikrk gS fd mlds mij
CST Act dk nkf;Ro ugha gS]s vFkkZr mlds }kjk vUrjkZT;h; fodz; ugha fd;k
tkrk gS ;k mls fdlh Hkh vkk; ls ekyksa dk vk;kr ugha djuk gS] rks og]
dsoy CST Registration dks] fujLr djus dk vuqjks/k] Registering Authority ls
dj ldrk gSA
lkekU;r%] Consignment Transfer djus okys ;k Exporters }kjk ,slk fodYi

ugha fy;k tk;xk] D;ksfd F-Form ;k Export Proof (H form ;k Bill of Lading
vkfn) u izLrqr djus dh jhfr esa muds Transaction dks] vUrjkZT;h; fodz;
ekuk tkuk gSA
Additional Security
fu;r gksus ij] ;fn tek ugha dh tkrh gS] rks Hkh iath;u
izek.k i= fujLr fd;k tk;sxkA ;g dk;Zokgh foHkkx }kjk izkja Hk ( Initiated by
department ) dh tk;sxhA ,slh dk;Zokgh esa O;kikjh dks i{k j[kus dk volj
fn;k tk;sxkA
Manual
for Registration

iath;u dk vUrj.k
;fn fdlh O;olk; ds] eq[; O;olk; LFky dks]bl rjg ifjofrZr fd;k
tkrk gS fd] igys eq[; O;olk; LFky] fdlh ,d o`Rr ds vf/k{ks= esa Fkk]
ijUrq ifjofrZr eq[; O;olk; LFky] fdlh vU; o`Rr ds {ks= esa vkrk gks]
ogk iath;u/kkjh O;olk;h iqjkus iath;u izek.k&i= dks fujLr djk dj u;s
o`Rr ls iath;u izkIr djus ds ctk;] fo|eku iath;u dks gh] u;s o`Rr]
ftlds vUrxZr u;k eq[; O;olk; LFky vkrk gS] esa VkUlQj djk ldrk
gSA
,sls VkUlQj ds fy;s O;olk;h dks vius ewy o`Rr es]a u;s O;olk; LFky dk
fooj.k nsus gq,] iath;u lacaf/kr o`Rr dks vUrfjr djus dk vuqjks/k djuk
gksxkA ;fn ewy o`Rr dk ;g lek/kku gksrk gS fd oLrqr% eq[; O;olk;
LFky dk LFkku ifjorZu gksdj] vU; o`Rr ds vf/k{ks= esa pyk x;k gS rks og
iath;u uLrh lacaf/kr o`Rr dks VkUlQj djsxk ,oa lacaf/kr uohu o`Rr ml
O;kikjh dks u;k TIN tkjh djsxkA
lek/kku ds fy;s] ewy o`Rr vius Lrj ij okf.kfT;d dj fujh{kd@lgk;d

okf.kfT;d dj vf/kdkjh ds ek/;e esa LFkku ifjorZu dk lR;kiu djk
ldrk gSA blh rjg ml o`Rr }kjk Hkh ] tgka u;k O;olk; LFky crk;k tk
jgk gS ] dk lR;kiu djk;k tk ldrk gSA
Manual
for Registration

iath;u izek.k&i= dh MqIyhdsV dkih dh ekax ,oa iznk;%&
tgk fdlh O;kikjh dks] tkjh fd;k x;k izek.k&i= ]xqe gks x;k gks] ;k u"V
gks x;k gks ;k [kjkc gksdj viBuh; gks x;k gks rks O;kikjh]mlds LFkku ij
iath;u izek.k&i= dh f}rh; izfr Duplicate Copy dh ekax dj ldrk gSA
,slh ekax ds laca/k esa fyf[kr vkosnu] ml dkj.k dk mYys[k djrs gq;s
izLrqr fd;k tk;sxk ftl dkj.k f}rh; izfr pkgh tk jgh gSA ,sls vkosnu
ds lkFk [kjkc gksdj viBuh; gks xbZ izfr layXu dh tkosxh ijUrq tgka xqe
gks tkus ;k u"V gks tkus ds dkj.k f}rh; izfr pkgh tk jgh gS ogka ewy
izfr ds xqe gks tkus ;k u"V gks tkus dk dFku 'kiFk i= ij fd;k tkuk
gksxkA
,slk vkosnu izkIr gksus ij okf.kfT;d dj vf/kdkjh iath;u izek.k&i= dh

izfr dk fizaV vkV] flLVe ls fudky dj dk;kZy; dh eqnzk ,ao vius
gLrk{kj ,ao uke dh eqnzk vafdr dj O;kikjh dks miyC/k djk;sxk ,sls
izek.k&i= ij Li"V rkSj ij ^^MqIyhdsV^^ yky jax ls vafdr fd;k tk;sxkA
Manual
for Registration

How to get user login ID and Password

Annexure-1
MINIMAL ENTRY FORM(MEF)
Act type-select Act(Dropdown)*

eMail IDApplicants First name
Middle name Last name-FathersFirst name
Middle Name
Last name
Phone number
Mobile number
PANDesignation (select from dropdown) **
Circle***
Area
*Selection option-
VAT&CST
VAT only
**Selection option-Director/Manager of Company
Manager of Government department /enterprise &
others (not company)
Proprietor
Partner
Karta of HUF
***Option for selection of district is available on click
Manual
for Registration

LIABILITY
DETERMINATION AND FIXATION OF DATE OF TAX LIABILITY
Manual
for Registration

dj nkf;Ro fu/kkZfjr djuk
NRrhlx< oSV vf/kfu;e dh /kkjk 16 }kjk] ;g visf{kr gS fd] ;fn fdlh

O;olk;h dk VuZvksOgj] o"kZ esa fu/kkZfjr lhek fuekZrk ,ao vk;krk Js.kh ds
O;olkbZ gsrq 2 yk[k] vU; ds fy;s 10 yk[k ls vf/kd gks rks mls] ml
fnukad] ftl fnukad dks VuZvksOgj] lhek ls vf/kd gksrk gS] ds 30 fnu ds
Hkhrj iath;u izkIr djus gsr] vkosnu izLrqr dj nsuk pkfg;sA
og fnukad ftldks fdlh o"kZ es VuZvksOgj] fu/kkZfjr dj nkf;Ro lhek ls

vf/kd gksrk gS] dks dj nkf;Ro fnukad Date of liability dgk tkrk gSA
lkekU;r% fuEufyf[kr rhu fLFkfr;ksa esa dj nkf;Ro fu/kkZj.k dh vko;drk

gksrh gS
fdlh O;olkbZ }kjk] djnkf;Ro vkus ds ckotwn] iath;u izkIr ugha

fd;k x;k gksA
fdlh O;olkbZ }kjk]djnkf;Ro fnukad ds] 30 fnu ds Hkhrj] iath;u
gsrq vkosnu izLrqr u fd;k x;k gks] cfYd mlds mijkar izLrqr fd;k
x;k gksA
fdlh O;olkbZ dk] iath;u gsrq izLrqr vkosnu] vLohd`r dj fn;k gks]
tcfd vkosnu esa nkkZ;s x;s O;olk; dk vkdkj djnkf;Ro lhek ls
vf/kd gksA
Manual
for Registration

iath;u izkIr u djus okys djnkf;Rok/khu O;kikfj;ksa ds laca/k esa tkudkjh ds

izeq[k L=ksr
vU; iath;r O;olkbZ;ksa ds ys[kksa ls tkap ;k dj fu/kkZj.k ds nkSjku ;fn ,sls

dzsrk ds [kkrs ik;s tk; ftudh o"kZ Hkj dh [kjhnh djnkf;Ro lhek ds
yxHkx ;k vf/kd gksA
'kkldh; lIyk;lZA
eaMh lfefr;ksa ds uohu vuqKfIr /kkjdA
dk;Z lafonkdkjksa ds :i esa iath;uA
foHkkxh; losZ
foHkkxh; tkap dk;Zokgh esa izkIr tkudkjh@rF;
vU; foHkkxksa ds License @ Permission dh lwph
vU; foHkkxksa ds losZ{k.k
f'kdk;rs@lwpuk;sa
dj fu/kkZj.k esa ,sls Ledger ftuesa vf/kd fcdzh gks ij [kjhnnkj iath;r u
gks
Manual
for Registration

orZeku O;oLFkk esa djnkf;Ro fu/kkZj.k
tgka laHkkfor djnkf;Rok/khu O;olkbZ }kjk] iath;u gsrq ] vkosnu ugha fd;k
x;k gS]rks ,sls O;olkbZ ij] djnkf;Ro fu/kkZj.k dh dk;Zokgh] foHkkx vius
Lrj ls izkja Hk djsxkA
o`Rr dk izHkkjh] ,sls O;olkbZ ds laca/k e]sa ftlds ckcr mlds ikl ,slh
tkudkjh@izek.k miyC/k gS fd] ml O;olkbZ ds O;olk; dk vkdkj
djnkf;Ro lhek ls vf/kd gks x;k gS ,oa mlds iath;u gsrq vkosnu ugha
fd;k gS] ds fo:) foHkkx Lrj ls djnkf;Ro fu/kkZj.k dh dk;Zokgh izkja Hk
djsxkA
O;olkbZ dks] lwpuk i= izk:i&1 esa ] oSV fu;e 61 ds vUrxZr tkjh fd;k
tk;xkA
ftl fnu izk:i&1 tkjh fd;k tk;xk] og dk;Zokgh dk izkja Hk ekuk
tk;xkA
;g dk;Zokgh] 12 eghuksa ds Hkhrj] iw.kZ dh tk;xh] vFkkZr djnkf;Ro vkus ;k
u vkus laca/kh fu.kZ; ,ao djnkf;Ro vkus dh fLFkfr es]a ml fnukad dk
fu/kkZj.k] ftl fnukad ls] djnkf;Ro vk;k gS] dks 12 eghus dh fu/kkZfjr
le; lhek esa iw.kZ djuk gksxkA
izk:i&1 dk lwpuk i= tkjh djrs le;] ml O;olkbZ ls dkSu lh
tkudkjh@ nLrkost izLrqr djuk visf{kr gS] dk mYys[k lwpuk i= esa
fd;k tkuk gSA ,slh tkudkjh es]a ys[kkiqLrdksa ds vfrfjDr Hkh tkudkjh
'kkfey gks ldrh gS tSls nqdku fdjk;k] fctyh@VsyhQksu fcy]
ukSdjks@deZpkfj;ksa dk osru] xksnke fdjk;k vkfnA
Manual
for Registration

orZeku O;oLFkk esa djnkf;Ro fu/kkZj.k dh dk;Zokgh dk lapkyu
izk:i&1 dk lwpuk i=] ;Fkk laHko] O;olkbZ dks Loa; ;k mlds oS/k
izfrfuf/k dks ;k ifjokj ds o;Ld lnL; dks vknsfkdk okgd ds ek/;e ls]
lsfor djk;k tkuk pkfg;sA lwpuk i= iathd`r Mkd ;k dksfj;j ls Hkh
lsfor djk;k tk ldrk gSA
;fn O;olkbZ }kjk lwpuk i= ysus ls badkj fd;k tk;] rks vknsfkdk okgd]
bl ckc~r] okf.kfT;d dj vf/kdkjh dks] izfrosfnr djsxkA okf.kfT;d dj
vf/kdkjh ,slh fLFkfr ds vkadyu ds ckn lwpuk i= pLik }kjk fuokZfgr
djus dk funsZk ns ldrk gSA
lkekU;r% lwpuk i= esa of.kZr fnukad dks ;fn vodkk ?kksf"kr gks tk; rks
vkxkeh mifLFkfr fnukad fu;r dj] iqu% lwpuk i= tkjh djuk@lsfor
djkuk pkfg;sA
fu;r fnukad dks O;olkbZ ds mifLFkr gksdj tkudkjh izLrqr djus dks
uLrh ds vknsk i= esa ntZ fd;k tk;xkA ;fn O;olkbZ vuqifLFkr jgrk gS
rks vU; volj iznku fd;s tkus dk fu.kZ; fy;k tk ldrk gSA bldh
lwpuk Hkh O;olkbZ dks lsfor djkuk pkfg;sA
;fn O;olkbZ yxkrkj volj fn;s tkus ij Hkh mifLFkr ugha gksrk gS rks
laLFkkfir dk;Zokgh ij] miyC/k tkudkjh ds vk/kkj ij ,d i{kh; fu.kZ;
fy;k tk ldrk gSA
fu.kZ; ;k ,d i{kh; fu.kZ;] tks Hkh fLFkfr gks }kjk ml fnukad dk fu/kkZj.k
fd;k tk;xk] ftl fnukad dks] izFkeokj] fdlh o"kZ esa VuZvksOgj fu/kkZfjr
lhek ls vf/kd gqvk gSA
,slk fnukad] dk;Zokgh laLFkkiu ls] ikap o"kZ ls vf/kd iqjkuk ugha gks ldrk
gSA
;fn djnkf;Ro] ikap o"kZ ls Hkh iqjkus fnukad ls vkrk gS] rc Hkh dj nkf;Ro
fu/kkZj.k dk;Zokgh laLFkkiu ds iakp o"kZ iwoZ ds fnukad ls gh gksxkA
Manual
for Registration

dj nkf;Ro fu/kkZj.k vknsk tkjh fd;k tkuk
fdlh O;olkbZ ij] dj nkf;Ro fu/kkZfjr djus laca/k vknsk] dkuwuu] fofgr
izk:i QkeZ&2 esa gh tkjh fd;s tkus ij oS/kkfud ekuk tk;xkA
fdlh vU; :i esa] bl fnukad@fu/kkZj.k dh lwpuk] fof/k lEer Legal ugha

gksxhA
dj nkf;Ro fu/kkZj.k laca/k vknsk lacaf/kr O;olkbZ ;k mlds izfrfuf/k dks]

vknsk ikfjr gksus ds 30 fnu ds Hkhrj lsfor djkuk vfuok;Z gSA ;fn ;g
vknsk bl le;&lhek esa O;kikjh dks lsfor ugha djk;k tkrk gS rks vknsk
dh oS/krk fookfnr gks tk;sxhA
dj nkf;Ro fu/kkZj.k dh dk;Zokgh iw.kZ djus dh le;&lhek

laLFkkfir dk;Zokgh dks] 12 dSy.s Mj ekgksa esa iw.kZ fd;k tkuk gSA 12 dSy.s Mj
ekg ds ckn ikfjr] dj nkf;Ro fu/kkZj.k vknsk fof/k 'kwU; gksxkA
Manual
for Registration

dj nkf;Ro fu/kkZj.k vknsk tkjh fd;k tkuk ]i'pkrorhZ dk;Zokgh
dj nkf;Ro fnukad ls] dj nkf;Ro fu/kkZj.k fnukad rd dh vof/k dk

dj fu/kkZj.k izdj.k ,d lkFk cuk;k tk;sxkA
,slk izdj.k es]a dj nkf;Ro fu/kkZj.k fnukad ls 1 o"kZ ds Hkhrj] dj
fu/kkZj.k dh dh dk;Zokgh dh tkuh gksxhA
(Commissioner shall within one calendar year from the date of
completion of proceeding under sub-section (1)of section 5,proceed, in such

manner as may be prescribed to assess such dealer)
,sls izdj.k es]a dj fu/kkZj.k dk;Zokgh] dk;Zokgh izkjaHk djus ds 1

dSy.s Mj o"kZ ds Hkhrj iw.kZ dh tkuh gksxhA
(shall be made within a period of one calendar year from the commencement
of proceeding)
ckn ds izdj.k] O;olkbZ }kjk tc rd iath;u izkIr ugha fd;k tkrk

gS] o"kZokj cuk;s tk;sxs ,ao mudk fuoZrZu dkykof/k ds 2 dSys.Mj o"kZ
esa djuk gksxkA
izFke dj fu/kkZj.k es]a Js"Bre foosd ls] fu/kkZfjr dj dh nks xquk
'kkfLr Hkh vkjksfir dh tk;sxhA bl vkdkj esa dksbZ deh@o`f) ugha dh
tk ldrh gSA
Manual
for Registration


Manual FOR Registration Under Chhattisgarh Vat Act & CST Act

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Manual FOR Registration Under Chhattisgarh Vat Act & CST Act

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MANUAL

DEPARTMENT OF COMMERCIAL TAXES

DEPARTMENT OF COMMERCIAL TAXES

lokZf/kd egRoiw.kZ] oSV ds vUrxZr fn;s tkus okyk iath;u gSA ;g

dz;&fodz; ;k fuekZ.k rFkk fodz; djus okys] O;kikfj;ksa] ftudk

DEPARTMENT OF COMMERCIAL TAXES

fdls iath;u izkIr djuk vfuok;Z gS

;fn le; ij iath;u vkosnu ugha fn;k x;k gks

dj nkf;Ro fdlh o"kZ ds VuZvksoj ij vk/kkfjr gksuk

LoSfPNd :i ls iath;u dh ik=rk

iath;u gsrq vkosnu izLrqr djus dh jhfr

ykWfxu vkbZ-Mh- ,oa ikloMZ izkIr djuk&1

iath;u gsrq vkosnu dh VsEiysV Hkjdj viyksM djuk

vLFkkbZ iath;u izkIr gksuk

10 dsUnzh; vf/kfu;e ds rgr vkWuykbZu vkosnu dh dk;Zokgh

11 vkosnu gkMZdkih esa izLrqr djuk

12 vkWuykbZu vkosnu djus ds ckn fyf[kr vkosnu ,oa vkWuykbZu vkosnu 21

14 iath;u ds fy;s O;olk; LFky@LFkyksa esa ls ,d LFky dks eq[; 23

18 HkkSfrd lR;kiu ds fcUnq

17 nLrkosth lR;kiu ds vUrxZr

DEPARTMENT OF COMMERCIAL TAXES 4

izfrHkwfr dks jktlkr fd;k tkuk

DEPARTMENT OF COMMERCIAL TAXES 5

LokfeRo dh izd`fr es ifjorZu dh fLFkfr esa dk;Zokgh

fuxjkuh mijkUr dk;Zokgh

orZeku O;oLFkk esa djnkf;Ro fu/kkZj.k dh dk;Zokgh dk lapkyu

DEPARTMENT OF COMMERCIAL TAXES 6

fdls iath;u izkIr djuk vfuok;Z gS

DEPARTMENT OF COMMERCIAL TAXES

;fn le; ij iath;u vkosnu ugha fn;k x;k gks

;fn] iath;u gsrq] vkosnu] fofgr@fu/kkZfjr le; lhek ds ckn] izLrqr

DEPARTMENT OF COMMERCIAL TAXES

dj nkf;Ro fdlh o"kZ ds VuZvksoj ij vk/kkfjr gksuk

(Liability shall be based on years turnover)

NRrhlx<+ oSV vf/kfu;e dh /kkjk] 2a-1 esa o"kZ dh ifjHkk"kk fofgr dh

DEPARTMENT OF COMMERCIAL TAXES

LoSfPNd :i ls iath;u dh ik=rk

May get himself registered

,slk O;kikjh] ftldk VuZvksOgj] dj nkf;Ro dh fu/kkZfjr lhek ls]

DEPARTMENT OF COMMERCIAL TAXES

DEPARTMENT OF COMMERCIAL TAXES

iath;u gsrq vkosnu

DEPARTMENT OF COMMERCIAL TAXES

DEPARTMENT OF COMMERCIAL TAXES

iath;u gsr]q vkosnu izLrqr djus dh jhfr

NRrhlx<+ ewY; laof/kZr dj vf/kfu;e dh /kkjk 163fu;e&10] 11

iath;u gsr]q vkosnu] vfuok;Zr%] vkWuykbZu izfdz;k (Online process) ls gh

DEPARTMENT OF COMMERCIAL TAXES

ykWfxu vkbZ-Mh- ,oa ikloMZ izkIr djuk&1

Select Registration option fDyd

pkj fodYi miyC/k gksxs

DEPARTMENT OF COMMERCIAL TAXES

ykWfxu vkbZ-Mh- ikloMZ izkIr djuk&2

DEPARTMENT OF COMMERCIAL TAXES

iath;u gsrq vkosnu dh VsEiysV Hkjdj viyksM djuk

ij Login ID ,oa Password izkIr gksus ds ckn vkosnd] mls ,sls

izFke ykWxbZu ij ikloMZ vfuok;Zr% cny ysuk pkfg,A ikloMZ ml

bl LVst ij ,sls Annexure dh Scanned ;k; Soft Form/copy layXu ugha

DEPARTMENT OF COMMERCIAL TAXES

vLFkkbZ iath;u izkIr gksuk

;g izek.k&i= 15 fnuksa ds fy;s oS/k jgsxk ,oa ;g vof/k izek.k&i= esa

DEPARTMENT OF COMMERCIAL TAXES

dsUnzh; vf/kfu;e ds rgr vkWuykbZu vkosnu dh dk;Zokgh