Registration Under DVAT & Central Sales Tax

As per Section 18 of DVAT Act, 2004 read with Rule 12 of DVAT Rules, 2005, Every dealer is required to apply for registration under this Act if –

  1. the dealer’s turnover in the current year exceeds the specified taxable quantum; or
  2. the dealer is liable to pay tax, or is registered or required to be registered under Central Sales Tax Act, 1956 (74 of 1956):

However a dealer dealing exclusively in goods mentioned in the First Schedule shall not be required to register.

As per DVAT (Amendment ) Act, 2013, Notification No. – F.14(4)/LA-2013/cons Law /11 dated 28th March, 2013, Taxable Quantum is increased from Rs.10.00 Lakhs to Rs.20.00 Lakhs.

Registration under DVAT Act can be obtained on voluntary basis also having NIL turnover.

As per DVAT Notification No.F.7(453)/Policy/VAT/2012/298-308 dt. 18th June, 2013 , no security would be required to be furnished by the dealers for applying registration with the Department, till further orders with effect from 1st July, 2013