DETAILED
PROCEDURE FOR REGISTRATION OF VAT
·
Every person eligible for registration under
MAHAVAT should registered it within the 30 days of the eligibility.
·
Rs 100,000 for Manufacturing
Rs 500,000 for Trader Threshold Limit for Registration.
·
For E-Registering the application should be filled
at www.mahavat.gov.in
·
In E-services Column there is a option for
E-registration click on that link and fill the required details correctly and
click on next.
·
There will be form appeared on the screen which
should be filled in Capital Letters and the data once filled like Name,
Constitution etc. cannot be changed so all the details should be filled
correctly
·
After filling all the information click on SUBMIT and once submit is
pressed data cant be changed.
·
After Submitting there will be an acknowledgement
and it should be printed
·
The time and date will be given on the
acknowledgement to meet the authority for physical verification of forms and
the signatory should be present at the time of the meet
·
Documents to be submitted to the registering
Authority
IN
CASE OF FRESH REGISTRATION
ü
PROOF OF CONSTITUTION OF BUSINESS
- In
case of Proprietary Business : No proof Required
- In
case of Partnership :
Partnership Deed
- In
case of Company :
Copy of MOA and AOA
- Other
Constitution : Copy of relevant Documents.
ü Proof
of Permanent Address
-
Passport
-
Driving License
-
Election Photo Identity
-
Property agreement/ Latest receipt of property Tax
-
Latest Electricity Bill
-
Ration Card
ü
Proof of Place of Business
- Incase of Owner
Power of Ownership of premises i.e. Purchase Agreement or Ownership Deed or any
other relevant document
- Incase of tenant
Proof of tenancy like Rent
agreement or leave and license agreement
etc.
ü
One Latest Passport size Photograph of the
applicant
ü
Copy of Pan Card.
Note: - All the
Documents should be self certified
Sequence of Submitting the Documents
1. PAN
2. Bank
Cancelled Cheque Leaf
3. Documents
for Place of Business
4. Documents
for Place of Residence
5. Partnership
Deed/ MOA or AOA (as applicable)
6. Any
other related Documents.
If the Application is correct and complete in all respect along with
relevant documents then registering Authority will generate TIN after
verification. Registration Certificate shall be printed and issued to the
dealer on the appointed day.
In case the application is eligible for granting registration then the
date of uploading the application shall be considered as the date of uploading
the application for the purpose of determining the effective date of MVAT RC.
Rs. 5000 Fees for Voluntary registration
Rs.25000 as Advance towards Tax Liability which can be claimed as refund
or adjusted against tax liability.
DETAILED
PROCEDURE FOR SERVICE TAX REGISTRATION
A person entitled for
service tax should register for Service tax registration certificate. For
registering an application should be made in FORM ST 1 to the superintendent of
Central excise. Such application can be filed online on www.aces.gov.in. For this
purpose following procedure should be followed.
1. The
user shall Log on to the site and select service tax.
2. For
registration click on New Users and fill
the certain details as required.
3. The
password and username will be mailed via e-mail.
4. On
submitting the Form the password will be send to the ID and the user shall
login into the ACES.
5. After
Logging in select “REG” and fill “ST 1”.
6. The
form shall be filled online and should be submitted online itself.
7. A
print out of the form submitted should be taken and along with supporting
documents should be submitted to the concerned department.
8. The
above application should be filed within 30 days from the date of providing
taxable service
9. The
form should be filled carefully and should be signed by the
director/partner/proprietor.
10. If the forms are correct then the registration
certificate would be provided within 7 days .
11. Documents
required for registration
- Copy
of PAN
- Copy
of MOA / AOA in case of Companies
- Copy
of Board Resolution in case of Company
- Copy
of Lease Deed / Rental agreement
- A
brief technical write up on the services provided
- Partnership
Deed
- Copy
of Power Attorney.
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