1.

All the dealers(except dealers from Kerala ) are required to be registered as

“Casual Dealers” before the commencement of their business in Kerala. For
Kerala State Dealers they have to get an acknowledgement from their Local VAT
Office informing the Exhibition.

2. While transporting their goods to the venue of the Exhibition from their respective
states the participants shall ensure the following:-

(a) Copy of the Casual Dealer registration Certificate procured for the
Exhibition from VAT authorities..

(b) Goods should be accompanied by “Delivery Notes” prescribed by their

respective States.

(c) The Goods shall also be accompanied by detailed “Delivery Challans” or

“Stock Memos” containing full description of goods, Quantity, Value etc.,

(d) Consignee to be shown as “Self” at the address of the Venue of the

Exhibition.

(e) Goods should be brought directly to the Exhibition Venue and not to any
other place.

(f) No goods should be taken out of the venue other than by way of sale with
invoices.

(g) Participation certificate or letter for participating in the Exhibition.

(h) The Certified copies of Registration under the VAT/GST & CST in their
respective states.
(i) Copy of certificate from VAT authorities permitting the quantity of goods
to be transported to Kerala.

3. Pre- numbered “Tax Invoices” containing the exhibition venue address shall be
used at the exhibition. The details required in the “Tax Invoices” are as follows:-
Particulars of tax invoice:

If the buyer is a registered dealer in Kerala wanting to avail input credit the
invoice should be in Form 8 while for persons not availing input credit the form is
Form 8B.

A tax invoice shall contain the following details:

(a) A consecutive serial number

 (b) The date of its issue

(c) The name , address and telephone no. of the buyer

(e) A full description of goods with schedule entry and commodity code.

(f) Rate of tax

(g) Unit price

(h) The quantity of the goods

(g) The value of the goods

(h) Cash discount

(i) Net value

(j) The rate and amount of tax charged in respect of taxable goods and the total
value

(i) Signature of the selling dealer or his agent

Note: In case the buyer is a registered dealer in Kerlaa his TIN NUMBER is
also to be mentioned in the Tax Invoice.

4. Commodity wise sales registers have to be maintained at the venue of the

Exhibition on daily basis.

5. After the completion of the Exhibition the return is to be filed in Form 10E VAT
assessments to be completed a certificate to be obtained for taking back the goods.

6. Application for Closure of VAT Registration as “Casual Dealers” shall be

submitted and VAT certificate to be surrendered.

7. The balance Stock to be moved to their respective states shall be accompanied by

one set of Delivery note as mentioned in Para 5 above.

How to Register under VAT Act in Karnataka as Casual Dealers:-

1. Application in Form 1B duly filled and signed. (Application forms are to be

filled and signed in BLACK INK only.

2. Two copies of passport size photographs of Proprietor/All Partners/All

Directors/Authorized Manager.

3. Partnership Deed copies in case of Partnership Firms.

 4. Memorandum and Articles of associations in case of Companies.

5. Registration Certificates under VAT/Sales Tax & CST in their respective states.

6. Bank Account Particulars of H.O. (A/c No, Bank, Branch)

7. Power of Attorney in the name of person for representation in department on your

behalf for Registration purpose.

8. Income Tax Pan Number of the proprietor/Firm/Company.

9. Proof of Residence of Proprietor/Partners/Directors/Authorized Managers issued

by Government Authorities like, Passport/Driving License/Election I.D
Card/Ration Card etc.,

10. A set of letter heads should also be brought while you enter the exhibition
premises

Registration Expenses:-

1. Registration Fees Rs. 2500/-

2. Advance Tax

3. Sales Tax Consultant Fees