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19, 1st Floor, Corner Market, Near Pizza Hut,

Malviya Nagar, New Delhi-110017 (India)

Important Update / News / Due Date

SALES TAX / VAT / CST / TIN REGISTRATION (DELHI)

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Value-added tax (VAT)  is a form of consumption tax. From the perspective of the buyer, it is a tax on the purchase price. From that of the seller, it is a tax only on the value added to a product, material, or service, from an accounting point of view, by this stage of its manufacture or distribution. The manufacturer remits to the government the difference between these two amounts, and retains the rest for themselves to offset the taxes they had previously paid on the inputs.


The value added to a product by or with a business is the sale price charged to its customer, minus the cost of materials and other taxable inputs. A VAT is like a sales tax in that ultimately only the end consumer is taxed. It differs from the sales tax in that, with the latter, the tax is collected and remitted to the government only once, at the point of purchase by the end consumer. With the VAT, collections, remittances to the government, and credits for taxes already paid occur each time a business in the supply chain purchases products.

Compulsory 

Registration

UNDER DVAT ACT

UNDER CST ACT

Over 20 Lacs GTO in a F.Year in Delhi

No Exemption Limit (Over Rs.1)

Voluntary 

Registration

A person can also apply for voluntary DVAT registration with or without CST even if he is not required take compulsory registration

Terms & Conditions

Normal DAVT Registration

DVAT Composition Scheme

Turnover Restriction


Area (Sales & Purchase)


Purchase from


Input Vat Claim


Vat charges from Customer


Rate of Vat


Type of Invoice issue



No Restriction Limit

Delhi and All over India 


Registered & Un-Registered Dealer


Credit Allowed


Yes


As per Rate declered by Vat Dept.


Tax Invoice & Retail Invoice

Not more than 50 Lacs in a Year 

Only Delhi State


Only Registered Dealer


No Credit Allowed


No


1% of Gross Turnover


Only Retail Invoice

Registration Procedure

  • Apply online for PAN Verification with the department
  • Duly fill complete DVAT-4 / Central Form-A online through user-id issued by the dept.
  • Fees paid online alongwith uploading of self attested documents
  • Receive Provisional Registration Certificate (TIN No.) within 2 days & start business.
  • Physical verification of business premises for authenticity by VAT Inspector within 15 days
  • Receive DVAT-6 (RC) from department after sucessfull physical verification.

Document Required

List of Document for different business entity to be submitted/uploaded for DVAT/CST Registration (Kindly click for download)

Return Period

(Quarterly Basis)

April to June

July to September

October to December

January to March

On or before 25th July

On or before 25th October

On or before 25th January

On or before 25th April