APCT : Procedure For VAT Registration Andhra Pradesh

Name of the Organization : Andhra Pradesh Commercial Taxes Department (apct.gov.in)
Type of Facility : Procedure For VAT Registration
Location : Andhra Pradesh

Website : https://www.apct.gov.in/

VAT Registration :
Eligibility :
Any dealer conducting a business or intending to conduct a business may apply to be registered for VAT. However all persons conducting a business must register for VAT from the date they commence business if they believe their taxable turnover will exceed a threshold of Rs.40 lakhs in 12 consecutive calendar months.

All dealers must register for VAT if their taxable turnover exceeds Rs.10 lakhs for the preceding three consecutive calendar months.

Regardless of their taxable turnover the following dealers must register for VAT at the commencement of their business :
** Every dealer importing goods in the course of business from outside the territory of India;
** Every person residing outside the State but carrying on business within the State;
** Every dealer registered or liable to be registered under the Central Sales Tax Act 1956, or any dealer making purchases or sales in the course of inter-state trade or commerce or dispatches any goods to a place outside the State otherwise than by way of sale;
** Every dealer liable to pay tax at Special rates specified in Schedule VI of the AP VAT Act 2005;
** Every commission agent, broker, del credere 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 his non-resident principal;
** Every person availing an industrial incentive in the form of a tax holiday or tax deferment;
** Every dealer executing any works contract exceeding Rs 5 lakhs for the State Govt. or a local authority and any dealer executing works contracts and opting to pay tax by way of composition.

Procedure For VAT Registration :
1 . Download VAT 100
2 . Fill up Form VAT 100 : Important Guidelines
a . Sl. No. 1 to 5 : Self explanatory
b . Sl. No. 6 : Indicate major business activities – not exceeding 5
c . Sl.No.7 : Indicate major commodities to be traded – not exceeding 5
d . Sl. No. 8 and 9 : Self explanatory
e . Sl. No. 10 : Use Form VAT 100A for giving address of additional place of business if needed
f . Sl. No.11 : Use Form VAT 100B for giving details of owners, Partners, Directors if needed
g . Sl. No. 12 to 13 : Self explanatory
h . Sl. No. 14 : Indicate likely date of first sale transaction
i . Sl. No. 15 to 23 : Self explanatory
j . Sl. No. 24 : Indicate here any other information which is not covered up to Sl. No. 23.
3 . Click here to download VAT Form 100A if needed
a. Sl. No. 1 to 3 : Self explanatory
4 . Click here to download VAT Form 100B if needed
a. Sl. No. 1 to 9 : Self Explanatory
5 . Paste Photo at assigned places
6 . Sign the applications

Download VAT Form Here

Required Documents :
a. Evidence of ownership over business premises or
b. Self attested copy of Rent/lease agreement (Registered) if property is taken on Rent/lease. In case of unregistered agreement, you can pay Document Registration Fee at CTO office also through Challan.
c. Self attested copy of latest Electricity Bill of Business premises in support of Electricity connection to business premises.
d. At least One Evidence of proof of residence of Sole Proprietor, Person responsible, Directors, Partners : Self attested.
e. EPIC Card, Passport, Driving License, Bank Statement, Telephone Bill, Electricity Bill, Photo Identity Card issued by Government, Public Sector, Recognized Educational Institution, Public Ltd Company,
f. Copy of Bye Laws of Company, Partnership Firm, Society, Trust if applicable,
g Bank Statement for proof of Bank Account Number
h Photo Copy of PAN card