REGISTRATION AS TRANSFEREE OF BUSINESS

Where any dealer registered under the GVAT Act, 2003 transfers his business in whole or in part, and if the transferee is not a registered dealer under the Act, the later shall get registration under the Act, within 30 days from the date of transfer of business.

REGISTRATION AS LEGAL HEIR OF DECEASED DEALER
Where any dealer registered under the GVAT Act, 2003 dies and his legal heir continues the business then the registration is required to be obtained within 6 months from the date of transfer of business, if the legal heir is not a registered dealer.
PROCEDURE FOR REGISTRATION UNDER GVAT ACT, 2003

1. The dealer has to apply for registration in Form No. 101 to the registering authority having jurisdiction over his chief place of business. Where the dealer has more than one place of business, application is required to be made with the registering authority having jurisdiction over chief place of business. Only one Registration No. is issued for all the places of business within the State. The dealer can choose chief place of business from amongst his all the places. Where the dealer has no fixed place of business within the State (non-localised dealer), application is required to be made to CTO Ahmedabad.

2. In case of compulsory registration, if the application is within prescribed time limit of 30 days, the dealer shall get registration from the date, he became liable to pay tax. In case of belated application, registration shall be effective from the date of application. In case of voluntary registration, it shall be effective from the date of application.

3. The following information are required to be furnished to the registering authority in Form No. 101

(a) Full Name, Address, Date of Birth, PAN, IEC Code No, Central Excise Registration No, Electrical Energy Supply Service No, Enrolment and Registration Certificate Nos. under Gujarat Professional Tax Act and Registration Certificate No. under CST Act, if any, Telephone No, Fax No, Email-id and web-site if any, status of business, nature of business activities, name of the commodities relating to business, details of bank accounts duly certified by the banker along with date on which threshold turnover limit is crossed are to be stated in the application form.
(b) Annexure in Form 101A is to be furnished showing details of additional place of business in the State of Gujarat.
(c) Annexure in Form 101B is to be furnished showing addresses of branches or godown located outside Gujarat State.
(d) Annexure in Form 101C is to be furnished wherein specimen signature of authorized person is to be furnished.
(e) Annexure in Form 101D is to be furnished wherein details of partners/directors/person responsible are to be furnished.
(f) Annexure in Form 101E is to be furnished wherein details of Licensed Capacity, Installed Capacity, Production, No. of persons employed, Electricity Consumer No., Annual consumption of Electricity etc., are to be furnished.
(g) Form No. 106, a declaration of in respect of manager of the business
DOCUMENTS TO BE ATTACHED WITH APPLICATION IN FORM NO. 101
Following Documents duly attested by STP/Advocate/Gazetted Officers are required to be furnished along with Application for Registration in Form 101.
(a) Two photographs of proprietor, karta, each partner of the firm or, each director of the company (except for nominee directors of State or Central Govt. organization) as the case may be.
(b) Documents relating to ownership proof of place(s) of business in the State of Gujarat.
(c) Documents relating to residence of proprietor, karta, each partner of the firm or, each director of the company (except for nominee directors of State or Central Govt. organization) as the case m