HOW TO APPLY FOR
REGISTRATION UNDER TNVAT ACT, 2006
AS PER THE LATEST
PROCEDURES ISSUED ON 29.1.2016
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Amendment to certain
Rules and Forms under the Tamil Nadu Value Added Tax Rules, 2007 were issued as
per G.O.Ms.No.18, Commercial Taxes and Registration(B1) Department, dated
29.1.2016 which came into force on 29th January, 2016.
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DESCRIPTION
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DOCUMENTS
REQUIRED AND TIME LIMIT AND MODE OF FILING DETAILS.
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Registration fees for principal place of
business
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Rs.1,000.00 (By E-payment)
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Registration fees for each place of business
other than the principal place of business
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Rs.1,000.00 (By E-payment)
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Time limit to apply for Registration
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Within 30 days from the commencement of the
Business
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Form Type and Mode of application
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Every application for registration shall be
in electronic form A and shall be duly filled and submitted through the
website of the Commercial Taxes Department with recent passport size
photograph of the applicant along with proof of electronic payment of
registration fee as specified in sub-section (1) of Section 39 within the
period prescribed in Tamil Nadu Value Added Tax Rules, 2007.
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Applicants already having IE Code who
applies for Registration.
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Importer Exporter Code (IEC) assigned under
the Foreign Trade (Development and Regulation) Act, 1992 (Central Act 22 of
1992) shall furnish the IEC at the time of electronic submission of
application for registration along with the proof of the same. The dealer
already registered under the Tamil
Nadu Value Added Tax Act, 2006 having the
IEC shall furnish the IEC to the
registering authority concerned, along with the proof of the same within two
months on and from the 29th January, 2016.
Provided further that every dealer
registered under the Act, who is assigned with the IEC, subsequent to the
registration under the Act shall furnish the IEC to the registering authority
concerned, along with the proof of the same within fifteen days from the date
of assignment of the IEC.
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Documents Required for Electronic submission of application for
registration
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Permanent Account Number (PAN) in the name
of the proprietor or business firm or company as the case may be assigned
under the Income Tax Act, 1961 (Central Act 43 of 1961) to the registering
authority at the time of electronic
submission along with the proof of the same.
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Documents required for registration as proof
of identity (any of the two)
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Documents required as proof of residence of
the applicant
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Documents required as proof of the place of
business
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(b) Lease deed or Rental agreement of
the place of business, duly executed in the case of
leased or rented premises;
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Documents required for partnership concerns
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Every partnership business shall furnish the
details relating to addition of a partner into or retirement of partner from
the partnership business without the firm being dissolved, to the registering
authority in electronic Form B along with the proof of change in the
constitution of the partnership.
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Time limit details
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Under Rule 5 (1) (i) (a), the registering
authority shall acknowledge the receipt of an application for registration in
electronic Form A along with prescribed documents. The said authority shall on satisfying that
the application in electronic Form A and the documents accompanied as
prescribed in rule 4 are in order, assign Taxpayer Identification Number and
issue Certificate of Registration in electronic Form D, with his digital
signature, within two working days from the date of receipt of the
application.
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Time limit for deemed registration
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If the certificate of registration is not
issued by the registering authority within two working days from the date of
receipt of the application or if no notice is issued by the said authority
within such period, the applicant shall be deemed to have been duly
registered and in such cases the registering authority shall assign a
Taxpayer Identification Number within two days on expiry of the said period.
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In case of death of a registered dealer
procedure to be followed.
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When a registered dealer dies, his executor,
administrator or other legal representative shall within thirty days of his
taking charge as such executor, administrator, or other legal representative
furnish the details in electronic Form B along with the connected documents prescribed
under Rule 5(4)(b) of the Tamil Nadu Value Added Tax Rules, 2007.
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Amendment of Certificates if any.
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Any application to amend the Certificate of
Registration for the reasons specified in sub-rules (3), (4) and (5) shall be
in electronic Form B along with the connected documents submitted
electronically.
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