Every person, who carries on business in any capacity, of buying, selling, supplying or distributing goods directly or otherwise, or making purchases or sales as defined in clause (35) for himself or others, whether for cash or deferred payment or for commission, remuneration or other valuable consideration may take registration for Sales Tax or VAT in Rajasthan.
Registration may be Obligatory Registration and Voluntary Registration:
Obligatory Registration
|
S.No. |
Dealer/Person |
Requirement for Registration |
|
1 |
Importer of Goods | Registration Mandatory – No Limit for Turnover |
|
2 |
Manufacturer of Goods | If the Turnover exceed Rs. 200,000/- |
|
3 |
Dealer registered under CST Act, 1956 | Registration Mandatory for VAT/Sales Tax in Rajasthan |
|
4 |
Other Dealers | If the Turnover exceed Rs. 10,00,000/- |
|
5 |
Dealer dealing exclusively in exempted Goods | Not Required for Registration but Voluntarily may take |
Voluntary Registration
Any person who intends to commence a business or having commenced a business, even if he is not liable to get registration may, apply to the competent authority for registration under the act.
Documents required for VAT / Sales Tax registration in Rajasthan
- Constitution Certificate of the Assessee (Proprietorship – nil, Partnership Firm – Partnership Deed, Company – Memorandum & Articles of Association, Trust, AOI or BOI – Constitution Deed)
- Copy of PAN Card – Self Attested
- Bank A/c details of Company/Firm/ Proprietor + Cancelled Cheque
- Board Resolution – Only in case of companies
- Name and TIN of 2 RVAT registered sureties
OR
Two NSCs of Rs. 10000/- each for surety under RVAT and CST.
- Power of Attorney in favour of CA for authorization.
- Directors/ Partner/ Proprietors information:-
a) Name
b) Address (Copy of Address Proof)
c) PAN (Copy of PAN Card)
d) Passport Photo (6 each)
- Address Proof of Premises to be registered in Rajasthan:-
a) Rent Deed
b) Latest Electricity/ Water/ Telephone Bill
- Information of Business Manager (if any)
a) Name
b) Address (Copy of Address & ID Proof)
c) Contact No and e-mail i.d.
- Exhaustive List of Goods intended to be Purchased and Sold
Registration Form VAT 01, VAT 02, Form A etc will be generated on the basis of above information and then the same will be required to be signed by the assessee.