Registration of dealers - Commercial Taxes Department, Puducherry
Registration of dealers - Commercial Taxes Department, Puducherry
Registration of dealers - Commercial Taxes Department, Puducherry
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III. <strong>Registration</strong> <strong>of</strong> Dealers:<br />
1. When a license under VAT is to be taken?<br />
i. Dealers whose total turnover in any year is not less than Rs.5 lakhs should<br />
get registration under PVAT Act, 2007.<br />
ii.<br />
iii.<br />
Dealers who purchase and sell goods exclusively within the Union Territory<br />
and whose total turnover is not less than rupees ten lakhs should get<br />
registration under PVAT Act, 2007.<br />
Dealers dealing in IMFL, <strong>dealers</strong> registered under the Central Sales Tax Act,<br />
every commission agent, broker, auctioneer, Casual trader and non-resident<br />
dealer are required to get registration irrespective <strong>of</strong> the quantum <strong>of</strong> total<br />
turnover.<br />
2. How to apply for <strong>Registration</strong>?<br />
The application form in Form `A' under the PVAT Act, 2007 and in<br />
Form 'A' under the CST Act, 1956 can be obtained from the Registering<br />
Authority. The application shall be submitted in the <strong>Registration</strong> cell <strong>of</strong><br />
the region concerned with the following documents:<br />
a) Two Nos. <strong>of</strong> recently taken passport size photograph <strong>of</strong> the<br />
applicant;<br />
b) Lease Agreement Deed in the case <strong>of</strong> rented building;<br />
c) Partnership Deed in the case <strong>of</strong> partnership concern;<br />
d) Memorandum & Articles <strong>of</strong> Association in the case <strong>of</strong> Limited<br />
Company;<br />
e) Xerox copy <strong>of</strong> Ration Card;<br />
f) License/ certificate issued by the Industries <strong>Department</strong> /<br />
Commune Panchayats /Pollution Control Authority / Civil Supplies<br />
etc<br />
g) Other documents as the Registering Authority deems necessary.
3. What is the <strong>Registration</strong> Fee, Payable Under the VAT Act,<br />
2007 ?<br />
a) Rs.5,000/- for IMFL <strong>dealers</strong><br />
b) Rs.10,000/- for MSI and LSI units.<br />
c) Rs.100/- for other <strong>dealers</strong> and SSI units<br />
d) Rs.100/- for every branch and godown.<br />
4.What is the <strong>Registration</strong> Fee Payable Under the CST Act?<br />
Rs.25/- in the form <strong>of</strong> court fee stamp in all cases.<br />
5. What are other salient provisions with respect to<br />
<strong>Registration</strong>?<br />
i) Once an application for registration is made in the manner<br />
prescribed and accompanied by the fees mentioned above, the<br />
Registering Authority will make enquiry and verification as<br />
considered necessary by him, and issue a certificate in Form D<br />
allotting a Taxpayer identification number within thirty days from<br />
the receipt <strong>of</strong> the same. If the certificate <strong>of</strong> registration or a<br />
notice explaining the reasons for rejection <strong>of</strong> application is not<br />
received within thirty days, the dealer shall be deemed to have<br />
been registered with effect from the date <strong>of</strong> submission <strong>of</strong> his<br />
application <strong>of</strong> registration.<br />
ii)<br />
iii)<br />
iv)<br />
The registration certificate shall be valid for one year and shall<br />
be renewed from year to year on payment <strong>of</strong> fees prescribed.<br />
If the <strong>Registration</strong> certificate is lost or is accidentally destroyed<br />
the dealer can apply to and obtain from the Registering Authority<br />
a duplicate <strong>Registration</strong> Certificate on payment <strong>of</strong> a fee <strong>of</strong> Rupees<br />
Hundred. Similarly extra copies <strong>of</strong> the <strong>Registration</strong> Certificate for<br />
each additional place <strong>of</strong> business can be obtained at a fee <strong>of</strong><br />
Rupees Hundred each.<br />
The registration certificate should be conspicuously displayed at<br />
all places <strong>of</strong> business <strong>of</strong> a registered dealer
v) Whenever there is any change in the nature, constitution or place<br />
<strong>of</strong> business the same shall be intimated to the Registering<br />
authority within 30 days and<br />
amended.<br />
the <strong>Registration</strong> Certificate duly<br />
6. What are circumstances under which a dealer’s <strong>Registration</strong> can be<br />
cancelled?<br />
Any registered dealer, where<br />
i. The business has been discontinued, transferred as a whole or otherwise<br />
disposed <strong>of</strong>, or<br />
ii.<br />
iii.<br />
The total turnover for two preceding consecutive years is less than rupees<br />
five lakhs, or<br />
The dealer dies