Welcome to Registeration

 

VAT/TIN No CST REGITRATION

DELHI DVAT REGISTRATION CONSULTANT

 

DOCUMENTS REQUIRED FOR DVAT REGISTRATION OF COMPANY / PARTNERSHIP FIRM / LLP

1. Pan of Company / Firm

2. MOA/AOA of Company / Partnership Deed of Firm

3. Board Resolution Authorizing director to apply for Sales Tax Registration

4. PAN of all directors / Partners

5. Address Proof of all directors / Partners (Voter ID, Passport, Driving License)

6. Aadhar Card / Election ID of atleast 1 Director / Partner ( Mandatory)

7. Bank Account authentication Details (Cancelled Cheque)

8. Registered Office Address Proof

                   • If Rented: Rent Agreement

                   • If Owned: Ownership proof

9. Utility Bill like electricity bill, telephone bill, property documents supporting the Registered address proof

     If Electricity bill is not in your name - you can attach No Objection Certificate

10. Four photographs of all Directors / Partners

11. Rubber Stamp of Firm / Company

 

Procedure For Registration of Delhi VAT / CST / TIN

1.     Apply for PAN Verification with the Department of Trade and Taxes

2.     Fill DVAT -4 Online, Using ID issued by Department of Trade & Taxes

3.     The duly attested hardcopy of the DVAT-4 to be submitted to the department with all relevant documents within 3 Working days.

4.     The department issues the Registration order in form of DVAT -6, which is sent by post to the Registered Office.

5.     A physical verification of the premises is also conducted by the Inspector validating authenticity of the premises.

 

Documents to be given to VAT Inspector at the time of his Visit

1.     Copy of DVAT-04 Application

2.     Copy of Challan

3.     Photocopy of PAN card of Proprietor / Company / Firm / LLP (Originals to be shown)

4.     Photocopy of PAN card of all Director's / Partner's (Applicable in case of Companies / LLP) (Originals to be shown)

5.     Photocopy of Address Proof (Voter id or Passport or Driving License or Aadhar of Proprietor / Director's / Partner's) (Originals to be shown)

6.     Cancelled Cheque

7.     Photocopy of Electricity Bill along with Rent Agreement / NOC  (Originals to be shown)

8.     Photographs of Proprietor / Director's / Partner's

 

Merits of  VAT

1.     A perfect system of VAT is a perfect chain where tax evasion is difficult.

2.     VAT facilitates precise identification and rebate of the tax on purchases and thus ensures that there is no cascading effect of tax

3.     Under a VAT system, the buyer knows, out of the total consideration paid for purchase of material, what is tax component.

Thus, the system ensures transparency also.

4.     VAT does not have any inflationary impact as it merely replaces the existing equal sales tax.

It may also be pointed out that with the introduction of VAT; the tax impact on raw material is to be totally eliminated.

 

Need for VAT Registration?

Every business established in India needs to obtain certain tax registrations keeping in view the nature of business carried on by them.

The non registration under any applicable tax registration attracts heavy penalties.

Generally business are not aware of the various tax registration they actually need to have to undertake their business and moreover

obtaining tax registration may be at times , a cumbersome process, as it involves preparing registration application &

other related documents, coordination with tax officials.

 

 

 

DVAT Registration

 

Delhi Value Added Tax or in short DVAT is a tax applicable on sale of goods within Delhi. Any person with turnover within Delhi exceeding Rs. 10,00,000 is required to be registered under DVAT and is liable to collect and pay DVAT tax to the Delhi Government. Further, any person purchasing or selling good from/to outside Delhi is also liable to be registered under DVAT in addition to registration under Central Sales Tax Act (CST).

A person can also apply for voluntary DVAT registration with or without CST even if he is not required take compulsory registration.

 

 

There are two types of DVAT registration i.e.

 

  • Normal DVAT Registration
  • Registration under DVAT Composition Scheme

 

 

 

DVAT Composition Scheme

 

DVAT Composition scheme is a easy version of DVAT introduced with DVAT Act for easy compliance by small businessmen. This scheme is applicable to small dealers only i.e. dealers with turnover less than Rs. 40 Lakhs (Rs. 40,00,000). Further, the dealer should only Purchase or Sale goods within the state of Delhi only. The salient feature of DVAT Composition scheme is given below

 

 

 

Applicability of DVAT Composition Scheme

 

  • Turnover of Dealer should not exceed Rs. 40 Lakhs (Rs. 40,00,000)
  • The dealer should exclusively sell / purchase goods within the State of Delhi

 

 

 

Terms & Conditions of DVAT Composition Scheme

 

  • The dealer can purchase goods only from other Registered Dealers within Delhi only after payment of full VAT
  • Composition Dealer cannot claim any credit of VAT paid on purchase of goods
  • Composition Dealer cannot charge VAT to its customers on the invoice
  • VAT liability of Composition Dealer shall be 1% of its total turnover

 

 

 

DVAT Registration Procedure

 

  1. Prepare documents required for DVAT registration
  2. Arrange for DVAT Surety 
  3. File From DVAT 4 along with all documents and surety with DVAT Department
  4. If also require CST registration file Form A along with DVAT 4
  5. Get DVAT Registration Certificate along with TIN Number
  6. Vat Inspector will visit your business premises within 15 days of TIN Registration

 

 

DVAT Registration Documents

 

The documents required for DVAT Registration are different depending on the constitution of the dealer i.e. weather the dealer is a Proprietorship, Partnership, Company or any other organisation. The documents required for DVAT registration for each different type of organisation structure is given below. Any documents required for reduction of DVAT Surety is to be given in addition to the documents mentioned below.

 

 

For Proprietorship

 

  • Identity Proof of Proprietor
  • 3 Photographs of Proprietor
  • Address Proof of Proprietor
  • Address Proof of Proprietorship
    • if self owned then copy of Electricity Bill / Property Tax Receipt / Sale Deed
    • if rented then NOC from Landlord, Rent Agreement, Electricity Bill / Property Tax Receipt / Sale Deed of Landlord
  • Bank Account Details and Latest Bank Statement of Proprietorship
  • List of Goods to be dealt in along with goods required for packing, if any

 

 

 

For Partnership

 

  • Identity Proof of all Partners
  • 3 Photographs of all Partners
  • Address Proof of all Partners
  • Address Proof of Partnership
    • if self owned then copy of Electricity Bill / Property Tax Receipt / Sale Deed
    • if rented then NOC from Landlord, Rent Agreement, Electricity Bill / Property Tax Receipt / Sale Deed of Landlord
  • PAN Card of Partnership Firm
  • Bank Account Details and Latest Bank Statement of Partnership
  • Copy of Partnership Deed
  • List of Goods to be dealt in along with goods required for packing, if any

 

 

For Company

  • Identity Proof of all Directors
  • 3 Photographs of all Directors
  • Address Proof of all Directors
  • Address Proof of Company
    • if self owned then copy of Electricity Bill / Property Tax Receipt / Sale Deed
    • if rented then NOC from Landlord, Rent Agreement, Electricity Bill / Property Tax Receipt / Sale Deed of Landlord
  • Bank Account Details and Latest Bank Statement of Company
  • Memorandum & Articles of Association
  • Board Resolution
  • List of Goods to be dealt in along with goods required for packing, if any

 

 

 

DVAT Surety

 

For DVAT registration it is compulsory to provide surety of Maximum Rs. 1,00,000 and Minimum Rs. 50,000 to the DVAT Department. The surety can be provided in various modes which are provided below, however, the more popular modes are either in way of Registered Dealer Surety i.e. where another registered dealer provides surety bond or Bank Guarantee. The method of determination of surety is also provided below.

 

 

 

Modes of Providing DVAT Surety

 

  • Registered Dealer Surety
  • Bank Guarantee
  • Fixed Deposits
  • Cash Deposit with DVAT Department

 

 

 

Determination of DVAT Surety Amount

 

The Surety for DVAT registration has been prescribed at Rs. 1,00,000. However, the same can be reduced to a minimum of Rs. 50,000 by providing the documents mentioned below. The amount of surety reduced is also mentioned against each document.

Reduction sought (Maximum reduction available Rs. 50,000)

  1. Proof of ownership of principle place of business Rs.30,000
  2. Proof of ownership of residential property by proprietor/ managing partner Rs. 20,000
  3. Copy of passport of proprietor/ managing partner Rs. 10,000
  4. Copy of Permanent Account Number in the name of the business allotted by the Income Tax Department Rs. 10,000
  5. Copy of last electricity bill (The bill should be in the name of the business and for the address specified as the main place of business in the registration form) Rs. 10,000
  6. Copy of last telephone bill (The bill should be in the name of the business and for the address specified as the main place of business in the registration form) Rs. 5,000

 

 

Our DVAT Registration Services

 

AVA is a Leading provider of DVAT Registration Services & Other DVAT Services like Filing of DVAT Return, DVAT Assessment etc. For more details about our DVAT Service & Pricing

 

  

 

 

 

DVAT REGISTRATION

Delhi Value Added Tax or in short DVAT is a tax applicable on sale of goods within Delhi. Any person with turnover within Delhi exceeding Rs. 10,00,000 is required to be registered under DVAT and is liable to collect and pay DVAT tax to the Delhi Government. Further, any person purchasing or selling good from/to outside Delhi is also liable to be registered under DVAT in addition to registration under Central Sales Tax Act (CST).

A person can also apply for voluntary DVAT registration with or without CST even if he is not required take compulsory registration.

There are two types of DVAT registration i.e.

  • Normal DVAT Registration
  • Registration under DVAT Composition Scheme

DVAT Composition Scheme

DVAT Composition scheme is a easy version of DVAT introduced with DVAT Act for easy compliance by small businessmen. This scheme is applicable to small dealers only i.e. dealers with turnover less than Rs. 40 Lakhs (Rs. 40,00,000). Further, the dealer should only Purchase or Sale goods within the state of Delhi only. The salient feature of DVAT Composition scheme is given below

Applicability of DVAT Composition Scheme

  • Turnover of Dealer should not exceed Rs. 40 Lakhs (Rs. 40,00,000)
  • The dealer should exclusively sell / purchase goods within the State of Delhi

Terms & Conditions of DVAT Composition Scheme

  • The dealer can purchase goods only from other Registered Dealers within Delhi only after payment of full VAT
  • Composition Dealer cannot claim any credit of VAT paid on purchase of goods
  • Composition Dealer cannot charge VAT to its customers on the invoice
  • VAT liability of Composition Dealer shall be 1% of its total turnover

DVAT REGISTRATION PROCEDURE

  1. Prepare documents required for DVAT registration
  2. Arrange for DVAT Surety (More Details Here)
  3. File From DVAT 4 along with all documents and surety with DVAT Department
  4. If also require CST registration file Form A along with DVAT 4
  5. Get DVAT Registration Certificate along with TIN Number
  6. Vat Inspector will visit your business premises within 15 days of TIN Registration

DVAT REGISTRATION DOCUMENTS

The documents required for DVAT Registration are different depending on the constitution of the dealer i.e. weather the dealer is a Proprietorship, Partnership, Company or any other organisation. The documents required for DVAT registration for each different type of organisation structure is given below. Any documents required for reduction of DVAT Surety is to be given in addition to the documents mentioned below.

 

For Proprietorship

  • Identity Proof of Proprietor
  • 3 Photographs of Proprietor
  • Address Proof of Proprietor
  • Address Proof of Proprietorship
    • if self owned then copy of Electricity Bill / Property Tax Receipt / Sale Deed
    • if rented then NOC from Landlord, Rent Agreement, Electricity Bill / Property Tax Receipt / Sale Deed of Landlord
  • Bank Account Details and Latest Bank Statement of Proprietorship
  • List of Goods to be dealt in along with goods required for packing, if any

 

For Partnership

  • Identity Proof of all Partners
  • 3 Photographs of all Partners
  • Address Proof of all Partners
  • Address Proof of Partnership
    • if self owned then copy of Electricity Bill / Property Tax Receipt / Sale Deed
    • if rented then NOC from Landlord, Rent Agreement, Electricity Bill / Property Tax Receipt / Sale Deed of Landlord
  • PAN Card of Partnership Firm
  • Bank Account Details and Latest Bank Statement of Partnership
  • Copy of Partnership Deed
  • List of Goods to be dealt in along with goods required for packing, if any

 

For Company

  • Identity Proof of all Directors
  • 3 Photographs of all Directors
  • Address Proof of all Directors
  • Address Proof of Company
    • if self owned then copy of Electricity Bill / Property Tax Receipt / Sale Deed
    • if rented then NOC from Landlord, Rent Agreement, Electricity Bill / Property Tax Receipt / Sale Deed of Landlord
  • Bank Account Details and Latest Bank Statement of Company
  • Memorandum & Articles of Association
  • Board Resolution
  • List of Goods to be dealt in along with goods required for packing, if any

DVAT Surety

For DVAT registration it is compulsory to provide surety of Maximum Rs. 1,00,000 and Minimum Rs. 50,000 to the DVAT Department. The surety can be provided in various modes which are provided below, however, the more popular modes are either in way of Registered Dealer Surety i.e. where another registered dealer provides surety bond or Bank Guarantee. The method of determination of surety is also provided below.

Modes of Providing DVAT Surety

  • Registered Dealer Surety
  • Bank Guarantee
  • Fixed Deposits
  • Cash Deposit with DVAT Department

Determination of DVAT Surety Amount

The Surety for DVAT registration has been prescribed at Rs. 1,00,000. However, the same can be reduced to a minimum of Rs. 50,000 by providing the documents mentioned below. The amount of surety reduced is also mentioned against each document.

Reduction sought (Maximum reduction available Rs. 50,000)

  1. Proof of ownership of principle place of business Rs.30,000
  2. Proof of ownership of residential property by proprietor/ managing partner Rs. 20,000
  3. Copy of passport of proprietor/ managing partner Rs. 10,000
  4. Copy of Permanent Account Number in the name of the business allotted by the Income Tax Department Rs. 10,000
  5. Copy of last electricity bill (The bill should be in the name of the business and for the address specified as the main place of business in the registration form) Rs. 10,000
  6. Copy of last telephone bill (The bill should be in the name of the business and for the address specified as the main place of business in the registration form) Rs. 5,000

Our DVAT Registration Services

AVA is a Leading provider of DVAT Registration Services & Other DVAT Services like Filing of DVAT Return, DVAT Assessment etc. For more details about our DVAT Service & Pricing

 

DVAT REGISTRATION

 

Delhi Value Added Tax or in short DVAT is a tax applicable on sale of goods within Delhi. Any person with turnover within Delhi exceeding Rs. 10,00,000 is required to be registered under DVAT and is liable to collect and pay DVAT tax to the Delhi Government. Further, any person purchasing or selling good from/to outside Delhi is also liable to be registered under DVAT in addition to registration under Central Sales Tax Act (CST).

A person can also apply for voluntary DVAT registration with or without CST even if he is not required take compulsory registration.

There are two types of DVAT registration i.e.

  • Normal DVAT Registration
  • Registration under DVAT Composition Scheme

DVAT Composition Scheme

DVAT Composition scheme is a easy version of DVAT introduced with DVAT Act for easy compliance by small businessmen. This scheme is applicable to small dealers only i.e. dealers with turnover less than Rs. 40 Lakhs (Rs. 40,00,000). Further, the dealer should only Purchase or Sale goods within the state of Delhi only. The salient feature of DVAT Composition scheme is given below

Applicability of DVAT Composition Scheme

  • Turnover of Dealer should not exceed Rs. 40 Lakhs (Rs. 40,00,000)
  • The dealer should exclusively sell / purchase goods within the State of Delhi

Terms & Conditions of DVAT Composition Scheme

  • The dealer can purchase goods only from other Registered Dealers within Delhi only after payment of full VAT
  • Composition Dealer cannot claim any credit of VAT paid on purchase of goods
  • Composition Dealer cannot charge VAT to its customers on the invoice
  • VAT liability of Composition Dealer shall be 1% of its total turnover

DVAT REGISTRATION PROCEDURE

  1. Prepare documents required for DVAT registration
  2. Arrange for DVAT Surety (More Details Here)
  3. File From DVAT 4 along with all documents and surety with DVAT Department
  4. If also require CST registration file Form A along with DVAT 4
  5. Get DVAT Registration Certificate along with TIN Number
  6. Vat Inspector will visit your business premises within 15 days of TIN Registration

DVAT REGISTRATION DOCUMENTS

The documents required for DVAT Registration are different depending on the constitution of the dealer i.e. weather the dealer is a Proprietorship, Partnership, Company or any other organisation. The documents required for DVAT registration for each different type of organisation structure is given below. Any documents required for reduction of DVAT Surety is to be given in addition to the documents mentioned below.

 

For Proprietorship

  • Identity Proof of Proprietor
  • 3 Photographs of Proprietor
  • Address Proof of Proprietor
  • Address Proof of Proprietorship
    • if self owned then copy of Electricity Bill / Property Tax Receipt / Sale Deed
    • if rented then NOC from Landlord, Rent Agreement, Electricity Bill / Property Tax Receipt / Sale Deed of Landlord
  • Bank Account Details and Latest Bank Statement of Proprietorship
  • List of Goods to be dealt in along with goods required for packing, if any

 

For Partnership

  • Identity Proof of all Partners
  • 3 Photographs of all Partners
  • Address Proof of all Partners
  • Address Proof of Partnership
    • if self owned then copy of Electricity Bill / Property Tax Receipt / Sale Deed
    • if rented then NOC from Landlord, Rent Agreement, Electricity Bill / Property Tax Receipt / Sale Deed of Landlord
  • PAN Card of Partnership Firm
  • Bank Account Details and Latest Bank Statement of Partnership
  • Copy of Partnership Deed
  • List of Goods to be dealt in along with goods required for packing, if any

 

For Company

  • Identity Proof of all Directors
  • 3 Photographs of all Directors
  • Address Proof of all Directors
  • Address Proof of Company
    • if self owned then copy of Electricity Bill / Property Tax Receipt / Sale Deed
    • if rented then NOC from Landlord, Rent Agreement, Electricity Bill / Property Tax Receipt / Sale Deed of Landlord
  • Bank Account Details and Latest Bank Statement of Company
  • Memorandum & Articles of Association
  • Board Resolution
  • List of Goods to be dealt in along with goods required for packing, if any

DVAT Surety

For DVAT registration it is compulsory to provide surety of Maximum Rs. 1,00,000 and Minimum Rs. 50,000 to the DVAT Department. The surety can be provided in various modes which are provided below, however, the more popular modes are either in way of Registered Dealer Surety i.e. where another registered dealer provides surety bond or Bank Guarantee. The method of determination of surety is also provided below.

Modes of Providing DVAT Surety

  • Registered Dealer Surety
  • Bank Guarantee
  • Fixed Deposits
  • Cash Deposit with DVAT Department

Determination of DVAT Surety Amount

The Surety for DVAT registration has been prescribed at Rs. 1,00,000. However, the same can be reduced to a minimum of Rs. 50,000 by providing the documents mentioned below. The amount of surety reduced is also mentioned against each document.

Reduction sought (Maximum reduction available Rs. 50,000)

  1. Proof of ownership of principle place of business Rs.30,000
  2. Proof of ownership of residential property by proprietor/ managing partner Rs. 20,000
  3. Copy of passport of proprietor/ managing partner Rs. 10,000
  4. Copy of Permanent Account Number in the name of the business allotted by the Income Tax Department Rs. 10,000
  5. Copy of last electricity bill (The bill should be in the name of the business and for the address specified as the main place of business in the registration form) Rs. 10,000
  6. Copy of last telephone bill (The bill should be in the name of the business and for the address specified as the main place of business in the registration form) Rs. 5,000

Our DVAT Registration Services

AVA is a Leading provider of DVAT Registration Services & Other DVAT Services like Filing of DVAT Return, DVAT Assessment etc. For more details about our DVAT Service & Pricing

Sales Tax Return/VAT Returns - Delhi

 

MEANING OF  SALES TAX/VAT

 

The Value Added Tax (VAT) is a multistage tax levied as a proportion of the value added (i.e. sales minus purchase) which is equivalent to wages plus interest, other costs and profits.

 

DUE DATE FOR PAYMENT OF SALES TAX

Sales tax is paid on monthly basis before the 21st of following month

DUE DATES FOR FILING VAT RETURNS  ?

Due date for filing VAT Return in delhi is 25th of Next Month following the quarter 

Example For Quarter 1 ( April - June) Due date for filing return is 25th of July

 

VAT AUDIT AS PRESCRIBED BY LAW?

For the purpose of Section 49, a dealer whose gross turnover in a year exceeds one crore rupees, 

shall get his accounts of such year audited by an accountant, and shall be liable to submit a report, as notified by the Commissioner, from time to time: 

PROVIDED that the Commissioner may, by an order, require a dealer or class or classes of dealers, to submit a simplified version of the report in lieu of report notified by him under section 49, 

PROVIDED FURTHER that the Commissioner may, by an order, exempt a dealer or class or classes of dealers, from furnishing a report, for the purpose of Section 49.

 

WHO IS LIABLE FOR VAT AUDIT 










Our Projects


View All Projects

Latest News

Welcome To Glister Group of Company.

Glister Group of Company.is a multi state Cooperative Society which is registered under Ministry of Agriculture, Government of India. It is operational in two states namely Uttar Pradesh and Bihar.

Quick Inquiry

Have a question or need to dial 8188886868

Contact us via e-mail, social network and we will get to you as soon as possible.

Scroll to Top