VAT/ SALES TAX REGISTRATION IN RAJASTHAN UNDER RVAT ACT, 2003

Every person, who carries on business of selling, buying, supplying, distributing goods or making purchases or sales whether in cash or credit or for commission, remuneration or other valuable consideration can get registered for Sales Tax/ VAT in Rajasthan and every dealer who is liable to pay tax under sub section (1) or (5) of Section 3, shall get himself registered.

Who is liable to Pay Tax under section 3(1) or 3(5)

S.No.	Type of Dealer	Liability to Pay Tax
1.	Importer of Goods (Sec. 3(1))	Always liable (Obligatory)
2.	Manufacturer of Goods (Sec.3(1))	If Turnover > Rs.5 Lacs.
3.	Other Dealers (Sec. 3(1))	If Turnover > Rs. 10 Lacs.
4.	Casual Trader (Sec.3(3))	Always be liable.
5.	Dealer registered under CST Act, 1956	Always liable even if not liable to pay tax as per sub section (1) to (4) of section 3.
6.	Dealer registered under RVAT Act, 2003 having Regn.Certificate in force	Always liable irrespective of Turnover.

A Casual dealer liable to pay tax U/s 3(3) and a dealer dealing exclusively in exempted goods is not compulsorily required to get registered.

The basic principle of VAT is that the tax paid on purchases made within the state can be adjusted against the tax payable on sales by the dealer and thus the net liability of the dealer is the tax on value addition of goods sold only.

The dealer is required to apply for registration within 30 days from the day he becomes liable to pay tax under the act.

Documents Required for VAT and/or CST Registration

For Proprietorship Concerns

1. PAN Card of Proprietor.

2. Address proof of proprietor like Driving License or Aadhar Card or Voter’s ID etc.

3. Name of Entity.

4. Contact No. and Email ID of the Dealer.

5. Address Proof of Business place of Entity (Utility Bills like Electricity Bill, Water Bill).

6. Rent Agreement of Business place if Rented and Property papers if owned and No objection                 certificate if owned by close relative.

7. Eight Passport size photographs of Proprietor.

8. Cancelled cheque of Bank Account.

9. Comprehensive list of Commodities to be Purchased, Sold, Manufactured or Packed..

10. Detail of Branches of the Entity, their address proofs and registration certificates if any.

11. Detail of Closed businesses and Other Businesses of the proprietor in Rajasthan.

12. Two Guarantors having TIN in Rajasthan (Not already given more than 3 Guarantees) or NSC of Rs.20000/-

13. Forms to be filed and submitted are Form VAT-01, Form –A (For CST), VAT-02, VAT-01B (On Rs.10/- Affidavit), VAT-64 (If Guarantors) (On Rs.200/- Affidavit for VAT and On Rs. 400/- Affidavit for CST).

14. Power of Attorney in favour of the authorized representative.

15. Checklist of the documents.

Additional Documents for Private or Public Limited Companies

1. Certificate of Incorporation.

2. Memorandum and Articles of Association of the Company.

3. PAN Card and Address proof of all the directors.

4. Resolution authorizing a director to deal with the assignment.

5. PAN Card of Company.

 Additional Documents for Partnership Firms / LLP

1. Partnership Deed.

2. PAN Card and Address proof of all the partners.

3. Certificate of incorporation in case of LLP.

4. Resolution authorizing a partner to deal with the assignment.

5. PAN Card of the partnership firm.

 After submitting all these documents (Sealed, Signed and Notarized), registration certificate issuing authority will issue Registration Certificate in Form VAT-03 for VAT and Form-B for CST.

By CA Amit Agarwal

For more details contact-amit@akvassociate.com