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III.

Registration of Dealers :
1. When a license under VAT is to be taken?
i. Dealers whose total turnover in any year is not less than Rs.5 lakhs should get registration under PVAT Act, 2007. ii. Dealers who purchase and sell goods exclusively within the Union Territory and whose total turnover is not less than rupees ten lakhs should get registration under PVAT Act, 2007. iii. Dealers dealing in IMFL, dealers registered under the Central Sales Tax Act, every commission agent, broker, auctioneer, Casual trader and non-resident dealer are required to get registration irrespective of the quantum of total turnover.

2. How to apply for Registration?


The application form in Form `A' under the PVAT Act, 2007 and in Form 'A' under the CST Act, 1956 can be obtained from the Registering Authority. The application shall be submitted in the Registration cell of the region concerned with the following documents: a) Two Nos. of applicant; recently taken passport size photograph of the

b) Lease Agreement Deed in the case of rented building; c) Partnership Deed in the case of partnership concern; d) Memorandum & Articles of Association in the case of Limited Company; e) Xerox copy of Ration Card; f) License/ certificate issued by the Industries Department / Commune Panchayats /Pollution Control Authority / Civil Supplies etc g) Other documents as the Registering Authority deems necessary.

3. What is the Registration Fee, Payable Under the VAT Act, 2007 ?
a) b) c) d) Rs.5,000/- for IMFL dealers Rs.10,000/- for MSI and LSI units. Rs.100/- for other dealers and SSI units Rs.100/- for every branch and godown.

4.What is the Registration Fee Payable Under the CST Act?


Rs.25/- in the form of court fee stamp in all cases.

5. What are Registration?


i) Once an

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prescribed and accompanied by the fees mentioned above, the Registering will enquiry verification considered necessary by him, and issue a certificate in Form D allotting a Taxpayer identification number within thirty days from the receipt of the same. If the certificate of registration or a notice explaining the reasons for rejection of application is not received within thirty days, the dealer shall be deemed to have been registered with effect from the date of submission of his application of registration. ii) The registration certificate shall be valid for one year and shall be renewed from year to year on payment of fees prescribed. iii) If the Registration certificate is lost or is accidentally destroyed the dealer can apply to and obtain from the Registering Authority a duplicate Registration Certificate on payment of a fee of Rupees Hundred. Similarly extra copies of the Registration Certificate for each additional place of business can be obtained at a fee of Rupees Hundred each. iv) The registration certificate should be conspicuously displayed at all places of business of a registered dealer

v)

Whenever there is any change in the nature, constitution or plac e of business the same shall be intimated to the Registering authority within 30 days and amended. the Registration Certificate duly

6. What are circumstances under which a dealers Registration can be cancelled?


Any registered dealer, where i. ii. iii. The business has been discontinued, transferred as a whole or otherwise disposed of, or The total turnover for two preceding consecutive years is less than rupees five lakhs, or The dealer dies