BY CA Ankit Gulgulia (Jain)
Every person, local / Government authority, body corporate, company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons (The Dealer) which carries on such business of buying, selling, import, export manufacture, supplying, distributing, transportation, carrier, storage, lease Taxable Goods, Works Contract, directly or indirectly, for cash or deferred payment or for commission, remuneration or other valuable consideration in the state of Uttar Pradesh need to be registered under section 17 or 18 of the UTTAR PRADESH VALUE ADDED TAX ACT 2008.
Registered Dealer : The Dealer registered under section 17 or section 18; (The section 17 pertains to the Registration of Dealer and Section 18 covers the Voluntary Registration under UP VAT 2008)
The process for obtaining the Registration Certificate (Registration under UPVAT) from the Registering Authority is an online process (inclusive of filing of Application Form and getting the TIN).
The following are the requirements (but not limited to) to be submitted along with the Application form (duly filled online) with the Registering Authority:
List of documents required for vat registration in case of Company
1. Photocopy of pan card of the company
2. Article and memorandum of association
3. Head office (if any) address proof outside the state of Uttar Pradesh
4. List of Board of Directors
5. Photocopy of pan cards of all the Directors
6. I.d proof of the directors (driving license / voter card / Passport)
7. Residential proof of the directors( latest electricity bill/house tax assessment bill)
8. Copy of last six months statement of companies current account
9. One cancelled Cheque of the current account
10. Copy of vat registration in other states
11. Photocopy of Pan card of the authorized signatory
12. Driving license/voter card of the authorized signatory
13. Copy of board resolution for appointing the authorized signatory
14. Rent agreement and latest electricity bill of the business place in the state of Uttar Pradesh.
15. Two photographs of each directors
16. Two photographs of the authorized signatory
17. Security : Bank Guarantee / f.d.r
List of documents required for vat registration in case of individual
1. Photocopy of pan card of the individual
2. Head office address proof outside the state of UP
3. I.d proof of the individual (driving license/voter card)
4. Residential proof of the individual( latest electricity bill/house tax assessment bill)
5. Copy of last six months statement of saving account of individual
6. One cancelled cheque of the saving account
7. Copy of vat registration in other states
8. Rent agreement and latest electricity bill of the business place in the state of UP.
9. Two photographs of the individual
10. Security : Bank guarantee/f.d.r
• All documents will be verified by the assessing Authority after seeing the original documents, kindly bring the original documents while appearing before the assessing authority.
• The site visit of Business place done by the STO.
• The Total Process for obtaining the TIN Number and the Registration Certificate may take upto 15 days from the date of filing and submission of Application Form with all corrected details and documents and the required fees, with the Registering Authority.
Related Tags UPVAT
CA Ankit Gulgulia (Jain) is Fellow Member of ICAI, Certified IFRS & Business Valuation from ACCA UK and is Practising Chartered Accountant with 8 Years plus of Rich Experience in Audit, GST, Income Tax, DGFT, Valuation, Strategic Advisory, Matters of FEMA, FDI, NCLT, RERA, ROC, SEBI, RBI, M&A, Fundraising, Startups etc as Founder of AGA, Chartered Accountants. AGA Works in wholesome business solutions right from scratch of Company Incorporation to Compliances all under One Roof. He also takes interest in being Virtual Chief Financial Officer (CFO) for Small and Medium Enterprises for Guiding them with All Business, Tax & Strategic Business Decision Making . To Know More, Learn here or contact us at firstname.lastname@example.org