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Thread: Meaning of Registration And Permit in Kerala Value Added Tax (Kerala VAT)

  1. #1
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    Default Meaning of Registration And Permit in Kerala Value Added Tax (Kerala VAT)

    Meaning of Registration And Permit in Kerala Value Added Tax (Kerala VAT)

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    Default Meaning of Registration of dealers in Kerala VAT

    Meaning of Registration of dealers in Kerala VAT

    15. Registration of dealers. -

    (1) Every dealer whose total turnover in any year is not less than two lakh rupees shall, and any other dealer may, get himself registered under this Act.

    (2) Notwithstanding anything contained in sub-section (1)
    (i) every casual trader;
    (ii) every dealer, registered under the Kerala General Sales Tax Act, 1963 (15 of 1963) immediately before the date of commencement of this Act,
    (iii) every dealer registered under sub-section (3) of section 7 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956);
    (iv) every dealer who in the course of his business obtains or brings goods from outside the State or effect export of goods out of the territory of India;
    (v) every dealer in bullion or specie or in jewellery of gold, silver or platinum group of metals,
    (vi) every dealer residing outside the State, but carrying on business in the State,
    (vii) every agent of a non-resident dealer, and
    (viii) every commission agent, broker, delcredere agent, auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal; shall get himself registered under this Act, irrespective of the quantum of his total turnover.

    (3) Notwithstanding anything contained in the foregoing sub-sections, an authorized retail or wholesale distributor dealing exclusively in rationed articles under the Kerala Rationing Order, 1966, shall not be liable to get himself registered under this Act .

    (4) The burden of proving that a dealer is not liable to be registered under this Act shall lie on that dealer.

  3. #3
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    Default Procedure for registration in Kerala VAT

    Procedure for registration in Kerala VAT

    16. Procedure for registration.-
    (1) An application for registration shall be made to such authority, in such manner and within such period as may be prescribed and shall be accompanied by a fee as specified in the table below:-
    TABLE
    (a) Where the total turnover is less three lakh rupees

    Five hundred rupees

    (b) Where the total turnover is three lakh rupees and above but is less han ten lakh rupees

    Seven hundred and fifty rupees

    (c) Where the total turnover is ten lakh Rupees and above but is less than fifty lakh rupees

    One thousand rupees plus Twenty-five rupees for each lakh or part thereof above ten lakh

    (d) Where the total turnover is fifty Lakh rupees and above

    Two thousand rupees plus fifty rupees for each lakh or part thereof above fifty lakh, so however that the total registration
    fee shall not exceed twenty thousand rupees.

    Provided that a dealer getting registered under clause (ii) of sub-section(2) of section 15 shall not be required to pay the registration fee specified in this subsection; but only the fee for renewal of registration specified under sub-section (7):

    Provided further that where the dealer is an authorized retail or wholesale distributor of rationed articles under the Kerala Rationing Order, 1966, his total turnover for the purpose of this sub-section shall not include the turnover in respect of such goods:

    Provided also that in the case of a casual trader, the minimum registration fee to be paid shall be one thousand five hundred rupees and the registration shall be valid for a period of three months from the date of issue of the certificate.

    (2) If the prescribed authority after making such enquiries as it may considernecessary, is satisfied that the application is in order and that the particulars furnished therein are correct, it shall register the applicant and issue to him a certificate of registration in the prescribed form.

    (3) The registering authority shall dispose of the application for registration received under sub-section (1), within thirty days from the date of receipt of the application.

    (4) Where a dealer has more than one place of business, the registration certificate shall cover all such place of business. The registering authority shall issue such number of certified copies of the registration certificate to the dealer for exhibition at each of his places of business and the dealer shall pay a fee of one hundred and fifty rupees for each of such certified copy.

    (5) No fee specified above shall bepayable by any State Government, Central Government or Government of any Union Territory or any department thereof or any local authority.

    (6) The dealer shall exhibit the certificate of registration granted under sub-section (2) at the place of business mentioned therein. Where the dealer has more than one place of business, he shall exhibit the certificate of registration at the principal place of business mentioned therein and a certified copy thereof granted under sub-section (4) at every other place of business within the State mentioned in the certificate of registration.
    (7) A certificate of registration issued under sub-section (2) shall be valid for a year and shall be enewed from year to year on payment of the fee specified below :
    (a) dealer who is not an importer : Five hundred rupees
    (b) others : One thousand five hundred rupees.

    (8) A dealer registered under sub-section (1) of section 15 shall be entitled to have his registration cancelled if he is able to prove to the satisfaction of the registering authority that his turnover in each of the two consecutive years immediately preceding the application was less than the limits mentioned in that sub-section.

    (9) If any dealer registered under this Act has committed the offence of evasion of tax for more than once during an year, the registering authority may, for the reasons to be recorded in writing, cancel the registration of such dealer.

    (10) Notwithstanding anything contained in sub section (9) the registering authority shall have power, for good and sufficient reasons, to cancel, modify or amend any registration certificate issued by it.

    (11) No application for registration nor renewal under this section shall be refused and no order under sub-section (9) or (10) shall be made, unless the dealer concerned has been given an opportunity of being heard.

    (12) When a dealer has ceased to do business in any year, and gives notice of that fact to the registering authority, he shall not be liable to pay any registration fee from the commencement of the following year unless he resumes business.

    (13) (i) Any dealer conducting exhibitions, exchange melas or any prize schemes for sales promotion, shall obtain a written permission from the assessing authority, with whom he is registered as a dealer on payment of a fee of five hundred rupees. The assessing authority may issue such permission in such form and subject to such conditions as may be prescribed. The dealer to whom the permission is issued shall exhibit the same at a conspicuous place where the exhibition or exchange mela or prize scheme is conducted.
    (ii) The owner of the premises(not being the regular business place of the dealer) where the exhibition, exchange mela or any prize schemes for sales promotion are conducted shall obtain a copy of the permission issued by the assessing authority under clause(i) and intimate the assessing authority concerned the particulars regarding the period during which the mela is conducted, the dealer conducting the mela and the conditions subject to which the premises are leased out for the conduct of such exhibition, exchange mela or prize schemes and any other relevant information. Where the owner of the premises fails to do so, he shall be jointly and severally liable for any tax that may become due on the sales of goods made in such exhibition, exchange mela or any prize schemes.

    (14) Every registered dealer shall be issued an electronic identity card on payment of five hundred rupees and subject to such conditions as may be prescribed. Add on cards may be issued to a dealer on payment of two hundred and fifty rupees per card. The maximum number of add-on cards that may be issued to a dealer shall not exceed three.

    (15) Where a certificate of registration or an electronic identity card issued under this section is lost, a duplicate certificate may be issued on payment of One hundred rupees in the case of registration certificate and two hundred and fifty rupees in the case of electronic identity card, subject to such conditions as may be prescribed.
    Last edited by vat1; 14-07-2010 at 01:41 PM.

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    Default Security to be furnished in certain cases in Kerala VAT

    Security to be furnished in certain cases in Kerala VAT

    17. Security to be furnished in certain cases.-

    (1) Where the registering authority has reasons to believe that a dealer is likely to make default in payment of tax or other amount due under this Act, he may, by order in writing, demand security from the dealer for an amount not exceeding one half of the tax, payable on the turnover of the dealer for the year as estimated by the registering authority.

    (2) Notwithstanding anything contained in sub-section (1), the registering authority may, at the time of registration, demand security by order in writing, from every dealer effecting first sale of goods within the State, an amount not exceeding one half of the tax payable on the turnover of the dealer for the year as estimated by the registering authority.

    Provided that the registering authority shall have the power to demand at any time additional security if such authority has reason to believe that the turnover estimated under sub-sections (1) or (2) was too low.

    Provided further that no security or additional security shall be demanded under this sub-section from a dealer falling under clause (ii) of sub-section (2) of section 15.

    (3) The dealer from whom security or additional security is demanded shall furnish it within the prescribed time and in the prescribed manner.

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    Default Suspension of registration in certain cases in Kerala VAT

    Suspension of registration in certain cases in Kerala VAT

    18. Suspension of registration in certain cases. -

    (1) Notwithstanding anything contained in any other provisions of this Act, the Deputy Commissioner may, if he is satisfied that any dealer has violated the condition of a registration certificate issued to such dealer or that he has violated any of the provisions of this Act or the rules made thereunder or has prevented or obstructed or abetted the prevention or obstruction of any survey, inspection, entry, search or seizure by an officer empowered under this Act, without prejudice to any other action that may be taken against him under this Act, by order, suspend the registration of such dealer for such period not exceeding six months as may be specified in the order.

    (2) Notwithstanding anything contained in sub-section (1) where a dealer registered under this Act has evaded tax exceeding one lakh rupees during an year, the Deputy Commissioner may, without prejudice to any other action that may be taken against him under this Act, by an order in writing, suspend, in the manner as may be prescribed, the Certificate of Registration for a period not less than six months but not exceeding one year.

    (3) Any dealer who continues the business during the period of suspension of theregistration shall be guilty of an offence under this Act.

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    Default Issue of permits in Kerala VAT

    Issue of permits in Kerala VAT

    19. Issue of permits.-

    (1) Every registered dealer who transacts business at places other than his registered place or places of business or employs a traveling salesman or representative to transact business as aforesaid, shall obtain a permit issued under this Act authorizing himself or permitting him to authorize, the traveling salesman or representative so to do.

    (2) The entire turnover of business carried on under the permit shall be included and accounted for by the registered dealer in his accounts and returns and shall be dealt with as if it were the turnover of business done by the registered dealer himself at the registered place of business.

    (3) Every permit holder shall carry the permit with him and shall produce it on demand by any officer of the Commercial Tax Department empowered by the Government in this behalf. He shall maintain and produce on demand to any such officer a true and correct account of all the transactions carried on under the permit and a stock book showing the quantities of goods held by him, the quantities disposed of from day to day by sale or otherwise and the balance on hand at the end of each day.

    (4) An application for the permit referred to in sub-section (1) shall be made to registering authority, in such manner and within such period, as may be prescribed, and shall be accompanied by a fee of one hundred and fifty rupees.

    (5) If the registering authority is satisfied that the application is in order, and that the particulars furnished therein are correct, it shall issue the permit in the prescribed form.

    (6) A permit issued under sub-section (5) shall be valid for a period of one year and shall be renewed from year to year on receipt of an application from the registered dealer, accompanied by a fee of one hundred and fifty rupees;

    (7) The registering authority shall cancel a permit,-
    (a) on requisition made in writing by the registered dealer, or
    (b) on the cancellation of the certificate of registration

    (8) The registering authority may cancel a permit if the permit holder has contravenedany of the terms or conditions of the permit or any of the provisions of this Act or the rules made there under.

    (9) No permit shall be cancelled under sub-section (8) unless the person affected has been given a reasonable opportunity of being heard.

    Explanation:-A dealer may make a single application for all the permits required by him together with the fee for each permit applied for.

  7. #7
    arunmathai
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    i am a computer service engineer.i want to start a computer firm at my old house in trivandrum but i need a TIN number for purchase components of computer. how can i get TIN number? what things to remember while applying it?plz help me.help

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