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Delhi VAT Registration

Every person engaged in sale of items which attracts a tax on sale within the territory of NCT Delhi need to obtain registration with Delhi Vat Department if the usual place of business is in Delhi. The registration with Delhi vat is mandatory if the total turnover exceeds 20 lacs or the person is engaged in sales of goods crossing state boundary

Delhi VAT Registration
Delhi VAT Registration

Sale of goods within the boundaries of a state is known as local sales, the respective state governments impose tax thereon by passing local legislation in the state assembly, the Delhi Assembly passed the present law on local sales i.e Delhi Vat Act, 2004 to impose tax on various commodities being traded within the territory of the national capital territory of Delhi (NCT of Delhi). The vat act is being amended every year by introducing changes in the budget of NCT Delhi by the Delhi Government. The Vat department also keeps on introducing new rules by way circulars, notifications, orders etc.

Any sale which is done in the inter-state trade is known as Central Sales Tax. The tax on this type of trade levied by the central government however the same is collected by the state government from where the sale of goods originated or goods moved from which state.

Every person engaged in such sales is known as a dealer which also includes casual dealer and same must register himself with the vat department by filing an application for registration with required documents within 30 days of becoming liable to pay tax under the DVAT or CST and obtain a unique TIN number. The TIN stands for Taxpayer Identification Number, which is an eleven-digit number to be mentioned in all VAT transactions and correspondence. TIN number is used to identify dealers registered under VAT

Registration with DVAT

Mandatory Registration

As per section 18 of DVAT Act, every dealer is required to apply for registration under this Act if the dealer’s turnover in the current year exceeds twenty lakh rupees or the dealer is liable to pay tax, or is registered or required to be registered under Central Sales Tax Act, 1956. In other words, those persons whose turnover is less than 20 lac is exempt from registration with DVAT Department, however they must remain vigilant and apply for registration before the turnover reaches the threshold limit

Voluntary Registration

Any person who is not required to get registered under vat on the ground that his turnover is less than the threshold limit of Rs. 20 Lac and those who is not dealing in CST, but intends to undertake the activities which shall make him otherwise liable to seek registration with Delhi Vat Department should seek voluntary registration with the Delhi vat department. Once an registration is obtained the dealer is expected to do compliances irrespective of the volume of turnover.

Casual Dealer Registration

A casual dealer registration must be obtained where a person is about to undertake any occasional transactions in the nature of business involving buying, selling, supply or distribution of goods or conduction any exhibition-cum-sale whether for cash, deffered payment, commission, remuneration or other valuable consideration. This sale at exhibitions, mela, or trade fairs is a perfect example of such an activity.

A. Documents Pertaining to Company / LLP

1. Certificate of Incorporation

2. Memorandum of Association

3. Articles of Association

4. Pan Card of the Company

5. Bank Statement (not older than 2 months)

6. Cancelled Cheque

7. Address Proof of the Company

Documents Pertaining to Directors or DP

1. Colour Photograph – Two Passport Size

2. Pan Card of the Directors

3. Address proof of the directors (Votor ID, Passport, Driving License, Aadhar Card, Telephone Bill, bank Statement, electricity Bill, Gas Bill, Water Bill)

4. List of Directors on letterhead Download Sample

Notes: Once company get incorporated the same must have a legal arrangement to use the registered address which can be achieved by way of either buying the premises or talking premises on lease /rent or on rent free licenses agreement from the owner. Director's address proof is not acceptable

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