How to Register for VAT

You must apply for a Registration Certificate, using form number 101. This form can be obtained from your local Sales Tax Office and gives you all the instructions needed to complete it correctly. It can be addressed to your nearest Sales Tax office. The essential documents include proof of place of business, electricity or telephone bill, proof of transactions already undertaken, permanent account number, proof of identity such as ration card, voter’s ID, passport – two passport sized photographs – details of bank account. Verification of identity will have to be done before registration, at the Sales Tax Office, in person. An agent can apply on behalf of a public limited company, public trust, corporation or local authority, in such cases, a photograph is not required when applying for registration. Even if registered for Central Sales Tax one needs to apply for a separate VAT Registration Certificate.

A single application for registration to carry on one’s business from more than one location but if there is a separate place of business enjoying the benefits of a Package Scheme of Incentives, separate registration is needed. The Sales Tax department must be notified within 30 days in the case of discontinuation of business, disposal or transfer, change of address, change of name, enter partnership or merger. There are different time limits for different changes, check the deadlines with the Local Sales Tax Office. A registration fee of Rs.100 is payable. All applications must be completed correctly otherwise they will not be accepted.