Organization : Dadra & Nagar Haveli Department of Value Added Tax
Facility : e-Registration of Value Added Tax
Home Page :http://www.dnhctd.gov.in/users_guide27.asp
Login here :http://dnhctdonline.gov.in/dadraereg/Login.aspx
VAT Online Registration System :
Using this web-site the dealers can request for the registration under VAT Act. Here, the dealer will be requested to enter the Application details online and attach/upload the scanned copies of documents/photos need to be attached with the appliction form. Once these details are submitted, system will generate the ACK Slip with unique number for the future reference of the dealer. This web-site also allows the dealer to make the payment of registration fee online through e-payment mode. Using the e-registration status option, dealer can check the status of processing of his application by the concerned officer. Once request is approved, the dealer will be sent the copy of the VAT Certificate through post.
Charging VAT :
Subject to the restriction mentioned in the 6th schedule to the VAT Act, i.e. except non creditable goods and subject to Section 9 of the DNHVAT Regulation 2005, all the goods purchased in the course of business for use in business would be eligible for input tax rebate. If those goods purchased find entry under the 6th schedule, then it would not be eligible for input tax credit. In fact, the return Form in VAT 16 clearly specifies the purchases other than those coming under schedule 6 of the VAT Act. An extract of Sub-section (1) and sub section (2) and of sub section (7) of section 9 of the regulation clarifies the condition of tax credit.
(i) in case commodity-wise accounts are maintained by the dealer clearly correlating use of goods for making sales under sub-section (1) of section 9 and for other purposes [ sub- section (4) of section 9 ], the tax credit shall be reduced by the amount of input tax paid on the purchases used for such other purposes.
(ii) in case commodity-wise accounts are maintained by the dealer clearly correlating use of goods for making sales referred in sub-section (1) of section 9 and for transfer of goods or goods manufactured out of such goods [ sub-section (6) of section 9 ], the tax credit shall be reduced in the manner specified in rule 7.
(iii) in case commodity-wise accounts are not maintained by the dealer clearly correlating use of goods for making sales referred to in clause (1) of this rule, the reduction of tax credit for the purpose of sub section (4) of section 9 shall be calculated on the basis of the purchase price of such goods immediately preceding their use for other purposes [sub- section (4) of section 9] or their fair market value whichever is higher.