Guideline for New VAT/CST Registration Punjab

If Approved:

The approved, scanned and signed RC will be sent to the dealer’s email along with original copy via registered post. SMS regarding approval will also be sent. RC will also be made available in dealer login.

If Rejected:

Dealer will be given a chance to present his explanation in front of the designated officer.

Procedure for New VAT/CST Registration

1. To initiate an e-Registration (under COVIS e-Services), dealer needs to click on the New Registration. On clicking New Registration, dealer will be asked to create his/her login ID and Password. Dealer will be required to fill the following details:

i. Name

ii. Trade

iii. Password

iv. Retype Password

On submission of the above details, new login ID will be automatically created and displayed. Dealer can click on “Go back to login” button to go to login page, and after entering password he/she will be redirected to submit Application Form.

2. Dealer will be required to submit VAT-1, Annexure-1, Annexure-2, Annexure-3, Security Details, CST Form -A. Further, dealer will upload all the required supporting documents on the portal.

3. The dealer will click on the e-payment of RC fees to make the online payment of RC fee of Rs. 2000/- for VAT and Rs. 25 for CST. Dealer will be redirected to the online payment portal to make the payment. Once the payment is made online, dealer will be given Unique Transaction Id. This unique transaction ID will be automatically uploaded once the payment is clear. Dealer will have an option to make the manual payment of Registration fees. In this case, the dealer will be required to fill TR Number.

4. After making the online payment of fees, the dealer will have option to edit the details or submit the form. The form will not be submitted until the mandatory fields are filled. Once dealer has cross verified the details, he/she will submit the form.

5. ETI will make spot visit within 15 days at the dealer site. During spot visit, ETI will verify the copies of submitted documents against original documents. If there will be any deficiency, ETI will issue the dealer a deficiency memo on the spot and record it in his/her report. Once satisfied, ETI will upload the spot inspection in the system within 48 hours of the visit.

6. If deficiency memo is issued to any dealer and he/she does not submit all the required documents within time prescribed (10 days) in the deficiency memo, then application submitted will stand filed (cancelled). If application is filed (cancelled) in the system, then applicant is required to submit the fresh application along with fees.

7. ETO will check whether ETI has made field visit, verified the scanned documents with original documents, and the spot inspection report of ETI.

8. Thereafter, ETO will send the application to the AETC for approval. ETO will have an option to reject the RC of the dealer. If ETO decides to reject the RC on account of any discrepancy or deficiency, ETO will be required to issue notice to the dealer giving him/her opportunity of being heard. After giving due hearing to the dealer, ETO may reject the RC and ETO will be required to record the reasons in writing.

9. Once ETO takes the decision to approve, the application will be sent to the concerned AETC for further approvals.

10. Once the RC is approved, scanned and signed, the approved RC will be sent at the dealer’s e-mail id. Further, a copy of the same will also be made available in dealer’s login. Original copy will be sent to the dealer via registered post. If rejected, the status of the application will be visible to the dealer as “Rejected.”

11. If ETO rejects the application, dealer will receive SMS from the system and an order from Dispatch and Receipt section on rejection of application. If the dealer’s application is accepted, dealer will receive SMS with reference to approval of the application. TIN number and ledger of the dealer will be generated automatically on approval and dealer’s user id will be updated to the TIN number so that he/she can now login with TIN.

Timelines

List of Documents for VAT/CST Registration

To apply for new registration for VAT/CST in Punjab, the below documents are needed to be submitted in concerned district office front window by dealer who is applying for new Registration:-

If applying under Constitution of Business ‘Co-operative Society’, the following documents will be needed:-

1. VAT-1
2. Annexure 1 with Photograph
3. Annexure 2
4. Annexure 3(Non Mandatory)
5. Surety Bond (Each Rs. 50,000)
6. Memorandum of Association
7. Articles of Association
8. Copy of resolution for Authorized Signatory
9. Treasury Receipt (TR/DD/PO/RAO)
10. Proof of principle place of Business
11. Evidence of eligibility for registration under VAT/TOT
12. Statement of Stock(Required for change from TOT to VAT)(Non Mandatory)
13. PAN
14. Authorized person photograph
15. CST-Form A(Non Mandatory)
16. Any other Document(Non Mandatory)

If applying under Constitution of Business ‘Government (Central/State)’, the following documents will be needed:-

1. VAT-1
2. Annexure 1 with Photograph
3. Annexure 2
4. Annexure 3(Non Mandatory)
5. Surety Bond (Each Rs. 50,000)
6. Copy of resolution for Authorized Signatory
7. Treasury Receipt (TR/DD/PO/RAO)
8. Proof of principle place of Business
9. Evidence of eligibility for registration under VAT/TOT
10. Statement of Stock(Required for change from TOT to VAT)(Non Mandatory)
11. PAN
12. Authorized person photograph
13. CST-Form A(Non Mandatory)

If applying under Constitution of Business ‘Government Company or Government Cooperation’, the following documents will be needed:-

1. VAT-1
2. Annexure 1 with Photograph
3. Annexure 2
4. Annexure 3(Non Mandatory)
5. Surety Bond (Each Rs. 50,000)
6. Memorandum of Association
7. Articles of Association
8. Copy of resolution for Authorized Signatory
9. Treasury Receipt (TR/DD/PO/RAO)
10. Proof of principle place of Business
11. Evidence of eligibility for registration under VAT/TOT
12. Statement of Stock(Required for change from TOT to VAT)(Non Mandatory)
13. PAN
14. Authorized person photograph
15. CST-Form A(Non Mandatory)
16. Any other Document(Non Mandatory)

If applying under Constitution of Business ‘Government Company or Government Cooperation’, the following documents will be needed:-

1. VAT-1
2. Annexure 1 with Photograph
3. Annexure 2
4. Annexure 3(Non Mandatory)
5. Surety Bond (Each Rs. 50,000)
6. Memorandum of Association
7. Articles of Association
8. Copy of resolution for Authorized Signatory
9. Treasury Receipt (TR/DD/PO/RAO)
10. Proof of principle place of Business
11. Evidence of eligibility for registration under VAT/TOT

Download Form

Form VAT-1 Application for Registration

FORM VAT-2 CHALLAN

Form VAT-3