Organization :Tamil Nadu Commercial Taxes Department
Facility : e-Registration of VAT
Home Page : https://ctd.tn.gov.in/home
Register here : https://ctd.tn.gov.in/Portal/
VAT :
VAT is a multi point levy where the tax paid on local purchases from the registered dealer can be set off against the tax payable on the sale of goods, other than special goods.
Related : TN VAT e-Transit Pass Tamil Nadu : www.statusin.in/5079.html
Taxes that will be replaced by VAT :
General Sales Tax, Resale Tax, Surcharge, Additional Sales Tax will be replaced by VAT. The Central Sales Tax Act, 1956 regulating the inter-state transactions of sale and purchase will continue. The Entry Tax on Vehicles and Goods will continue.
Dealers under VAT :
A dealer is a person who purchases, sells, supplies or distributes the goods in the course of his business for valuable consideration.
Who are liable for Registration :
** Those dealers whose total turnover in respect of purchase and sales in the State is not less than Rs.10 lakhs for a year are to get registered under the Act.
** The other dealers whose total turnover for a year is not less than Rs.5 lakhs shall get registered.
** Casual Traders, agent of non-resident dealer and dealers in jewellery irrespective of quantum of turnover shall obtain registration.
** Those dealers who intend to commence the business, on option, may obtain registration.
Registration fee :
The registration fee is Rs.500/- for principal place of business and Rs.50/- for each additional place of business. (Branches, Godowns).
Apply for registration :
On Introduction of VAT, a new dealer shall file an application in the specified form along with fee as detailed above to the registering authority in whose jurisdiction, his principal place of business is situated with a sufficiently stamped self addressed enveloped, with necessary documents required in the application form.
Dealer Registration :
** New Dealers (who are not registered under the Tamil Nadu General Sales Tax Act,1959) are hereby requested to fill up the form available through the link below and send the filled in application with necessary enclosures including two passport size photographs of applicant, to the Registering Authority of the area in which their Principal Place of Business is situated with sufficiently stamped self addressed envelope after taking printout.
** Dealers are encouraged to enter the application online and then to take a printout. This online facility is only to speed up the process of application.
** Status of application may be watched in this site, using your Acknowlegement number
** Registration Certificate will be dispatched by the Registering Authority.
Note :
Dealers may also download the application form A and send the filled application form to their Registering Authority, if they do not prefer online process.
About Us :
The Commercial Taxes Department is proud to declare that in the financial year 2005-2006 it has collected a revenue of Rs.16615 crores and above which has been realised from the mercantile public with their co-operation.
The department is also duty bound to assist the mercantile public to understand the departmental procedure as a step towards clean and speedy and transparent administration.
View Comments (1)
What are the enclosures required for tn vat online application?