REGISTRATION

REGISTRATION

1. DEALERS REGISTERED UNDER HARYANA GENERAL SALES TAX ACT, 1973

Every dealer liable to pay tax under section 3(1):

• Who either held registration certificate under the Haryana General Sales Tax Act, 1973; or
• Whose application for registration under the Haryana General Sales Tax Act, 1973 was pending till the appointed day[1],

shall inform the assessing authority of such particulars of his business in Form VAT-A2 to the appropriate assessing authority within 30 days of coming into force of these rules without any fee. However he can submit such particulars within a further period of 30 days with a late fee of Rs. 500 failing which he shall cease to be a dealer registered under the Act from the next day following the expiry of the said period.

Such appropriate assessing authority after receipt of such information, if it is satisfied about the correctness of the same by making such inquiry as it may consider necessary, shall issue to him a registration certificate under this Act which shall be valid from the appointed day, otherwise, it shall, after giving the affected person a reasonable opportunity of being heard, pass an order declining registration.

During the period prescribed for furnishing the information and till such time final decision is taken on the same, the registration certificate issued under the Haryana General Sales Tax Act, 1973 shall be deemed to have been issued under this Act except when registration is declined.

1.1     Who shall sign the VAT-A2 Application Form?

Application in Form VAT-A2 shall be signed by:

• in the case of a proprietorship by the proprietor,
• in the case of a partnership by all the partners,
• in the case of an HUF by the Karta,
• in the case of a society by the chairman, secretary or an officer of the society managing the business,
• in the case of a company by the chairman, managing director, a director or a principal officer of the company managing the business,
• in the case of a Government Department by the Head of the Department or any other officer duly authorised in writing by him, and
• in the case of an association of persons or a club by a person managing the affairs of the association or the club duly authorised by the members in this behalf.

2. NEW DEALERS

Every dealer liable to pay tax,

• Who is not a dealer registered under Haryana General Sales Tax Act, 1973; and
• Any dealer, who does not deal exclusively in exempted goods

2.1     Procedure for making Application in Form VAT-A1?

An application for registration under Section 11(2) shall be made by the dealer to the appropriate assessing authority in Form VAT-A1 within a period of 15 days from his becoming liable to pay tax under the Act, and he shall append the following documents to the application VAT-A1 or any other document/identification mark as directed by the Commissioner:-

(i) Treasury receipt showing deposit of one hundred rupees in the appropriate Government treasury or the Court fee stamps worth one hundred rupees duly affixed on the application on account of registration fee.

(ii) Latest passport size photos and identity proof of the following persons:-

• Proprietor in case of proprietorship;
• All the partners, in case of partnership firm;
• Karta, in case of a Hindu Undivided Family;
• Chairman, Secretary or an officer of the Society managing the business, in case of a society;
• Chairman, Managing Director, a Director or Principal Officer of the Company managing the business, in case of a company;
• Head of the Department or any other officer duly authorized in writing by him, in case of Government Department; and
• Person managing the affairs of the Association of persons or Club duly authorized by the members of the Association of persons or the Club.

Identity proof shall consist of existing voter ID card or passport or ration card with photographs or driving license or bank passbook with photo or any other document issued by the Government having photo ID.

(iii) Photo of the front of the business  premises which also depicts parts of the business premises on left and right sides to ascertain its proper location (photo should be signed by the applicant).

(iv) Latest passport size photos of the persons standing surety for the application, duly attested by a Gazetted Officer/ Notary Public/Bank Manager.

(v) Attested copy of Permanent Account Number issued by Income Tax Department of the business entity for which registration is applied for.

(vi) Attested copy of Rent Deed of the business premises, if the same is taken on rent or attested copy of the title deed, if the business premises is self-owned by the proprietor/ Hindu Undivided Family/ Firm/ Company/ Association of persons etc.

In continuation of the above discussion, I am of a confirmed view that GST in India will remove the cascading effect of tax. 

[1] ”Appointed Day” means the 1th day of April’ 2003, unless declared, by notification in the Official Gazette, otherwise by the State Government;

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