Manual FOR Registration Under Chhattisgarh Vat Act & CST Act
Manual FOR Registration Under Chhattisgarh Vat Act & CST Act
Manual FOR Registration Under Chhattisgarh Vat Act & CST Act
FOR
REGISTRATION
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style
UNDER
CHHATTISGARH VAT ACT & CST ACT
Manual for
Registration
ifjp;
vizR;{k dj iz.kkyh] foks"k :i ls oSV dj iz.kkyh] ds lqpk: lapkyu
ds fy;s izeq[k :i ls rhu ?kVd egRroiw.kZ gS
&nkf;Ro dk fu/kkZj.k
&nkf;Ro dh lax.kuk
&nkf;Ro dk fuogZu
nkf;Ro dk fu/kkZj.k gh] dj pqdkus dk nkf;Ro mRiUu djrk gS ftlds
vUrxZr] ;g fu/kkZfjr fd;k tkuk gksrk gS fd &
&fdl ij] dj yxk;k tkuk gS \
&fdl ij] dj pqdkus dk nkf;Ro gS \
&dj dk vkjksi.k] dc gksxk ,oa fdl vk/kkj ij gksxk \
&dj dh nj D;k gksxh \
nkf;Ro dh lax.kuk ,oa fuogZu mijksDr dk;Zokfg;ksa ls mRiUu gksus
okyh dk;Zokfg;ka] ,ao ifjfLFkfr;ka gS tks dj laxzg.k ds fy;s vko;d
gSA oSV ds izkklfud <kpsa esa eq[; :i ls fuEu v?kkslajpuk vko;d
gS
&oSV ds vUrxZr iath;u
&oSV ,d= djus dh jhfr
&oSV ds laca/k esa vioapu dh jksdFkke
Manual
for Registration
ifjp;
Index
d
fo"k;
ist dzekad
10
14
15&16
17
18
19
20
22
26
27
28
Manual
for Registration
Index
d
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
fo"k;
ist dzekad
lR;kiu izfrosnu izLrqr gksuk
29
lR;kiu ds fy;s vkosnd dks dk;kZy; esa cqyk;k tkuk
30
vkosnu Lohd`r@vLohd`r fd;k tkuk
31
iath;u izek.k&i= dh izHkkokhyrk ds fnukad dk fu/kkZj.k
32
vkosnu dh fofkf"V;ka vark% vLohdkj djus dk vknsk
33
iath;u tkjh gksus ds mijkar dh dk;Zokgh
34
L=ksr ij dj dVkSrh ds fy;s nkf;Rok/khu O;fDr;ksa dk iath;u 35
fjVsylZ ds fy;s LFkk;h izkeu fodYi lfgr iath;u iz.kkyh
36&37
dsUnzh; fodz; dj vf/kfu;e ds rgr iath;u
38
dsUnzh; fodz; dj vf/kfu;e ds rgr iath;u gsrq 39
vkosnu&dk;kZy;hu izfdz;k
dsUnzh; fodz; dj vf/kfu;e ds rgr iath;u esa ntZ djus gsrq 40
ik= oLrq,a
dsUnzh; fodz; dj vf/kfu;e ds rgr iath;u
41
CST ds vUrxZr dj nkf;Ro@iath;u oS/krk dk fu/kkZj.k
42
CST Act ds Registration es]a iath;u ds ckn] Additional Security
43
CST Act esa
Manual
for Registration
44
47
48
49
50
Index
fo"k;
d
37
38
39
40
41
42
43
44
ist dzekad
52
53
56
57
58
59
51
52
53
54
45
46
47
48
49
50
Revision
Manual
for Registration
71
72
73
Manual
for Registration
Manual
for Registration
Manual
for Registration
Manual
for Registration
Manual
for Registration
Manual
for Registration
tk;sA
djsA
fodYiksa esa ls] Apply for new TIN dks fDyd djsA
dqy ewyHkwr tkudkfj;ksa ds fy;s] ,d Basic Information izi= Form dh
foUMks [kqyx
s h] bls Minimal Entry Form(MEF) dgk tkrk gSA
bl izi= esa vf/kfu;e ftlds vUrxZr iath;u gsrq vkosnu fd;k tkuk
gS] ds p;u gsrq fuEu fodYi Ldzhu ij fn[kkbZ nsxs
VAT& CST
VAT Only
;fn vkosnd] dsoy osV iath;u gsrq vkosnu djuk pkgrk gS] rks mls
ml fodYi VAT Onlydk p;u djuk gksxk vFkkZr ml fodYi ij fDyd
djuk gksxk ,ao ;fn og VAT rFkk CST nksuks vf/kfu;eksa ds vUrxZr
iath;u pkgrk gS] rks mls VAT & CST fodYi dk p;u djuk gksxkA
Manual
for Registration
vkuWykbZu iath;u ds laca/k esa dksbZ 'kqYd fee ns; ugha gSA
VsEiysV dks Hkjdj] Annexure ds fooj.k lfgr] Submit djsaA
;fn VsEiysV dh vfuok;Z tkudkfj;ka Hkjh gqbZ gksxh rks Template iz.kkyh
esa Upload gks tk;sxh vU;Fkk 'ks"k tkudkfj;ka iw.kZ djus ds fy;s Alert
feysxk ftUgsa iw.kZ dj QkeZ iqu% Submit fd;k tk ldsxkA
lQyrk iwoZd VsEiysV Upload dj nsus ij] vkosnd dks] bZ&iksVZy ls
dEI;wVj iz.kkyh }kjk gh vLFkk;h iath;u izek.k&i=] QkeZ 10&,] tkjh
dj fn;k tk;sxk A
vLFkk;h iath;u izek.k&i=] QkeZ 10&,] vkosnd] lh/ks nh xbZ
Print dj ldrk gSA
Link
ls
Manual
for Registration
tgka vkosnd VAT ds lkFk CST iath;u gsrq fodYi dk p;u djrk gS ogk
CST ds fy;s Hkh Blank Template miyC/k gksxh ,oa mls Hkjdj Submit fd;k
tk;sxkA
iath;u ds fy;s Online vkosnu Submit djus ij] dksbZ vLFkkbZ dsUnzh;
jftLVhdj.k izek.k&i=] (Generate)tujsV ugha gskxkA Submit fd;s x;s
Template dk Printout ysdj O;kikjh dks] mls lacaf/kr o`Rr dk;kZy; esa tek
djuk gksxkA o`Rr ds okf.kfT;d dj vf/kdkjh }kjk] ,sls vkosnu ij] fopkj
Hkh VAT ds vUrxZr iath;u gsrq izLrqr vkosnu ds lkFk fd;k tk;xkA
CST
lkekU;r%] dsUnzh; vf/kfu;e CST ds rgr iath;u tkjh djus ds iwow Z] ns;
djks dh vnk;xh ,oa ?kks"k.kk i=ksa dh lqjf{kr dLVMh lqfufpr djus ds
fy;s] izfrHkwfr dk fu/kkZj.k fd;k tkrk gSA ,slh fu/kkZfjr izfrHkwfr] ^^Bank FDR**
ds :i esa izLrqr djus ij gh iath;u tkjh fd;k tk;sxkA
;fn O;kikjh dk VAT ds rgr iath;u gsrq izLrqr vkosnu fdlh dkj.k
fujLr@vLohd`r fd;k tkrk gS rks CST Registration gsrq izLrqr vkosnu Hkh
fujLr fd;k tk;sxkA Hkys gh O;kikjh us izfrHkwfr tek dj nh gksCST
Registration Application ds fujkdj.k gsrq lkekU;r% 90 fnu dh le; lhek
miyC/k gS vr% izfrHkwfr blds iwoZ izLrqr djuk gksxkA izfrHkwfr tek u djus
ij Hkh CST Application fujLr gksxhA
Manual
for Registration
vkWuykbZu vkosnu djus ds ckn fyf[kr vkosnu ,oa vkWuykbZu vkosnu esa nkkZ;s x;s
lgi= dh izekf.kr izfr;ksa dk izLrqr fd;k tkuk
Submission of Annexures
vkosnu i= ds lkFk] vkosnu esa esa nh xbZ tkudkjh ds izek.k Hkh gkMZdkih izLrqr
djrs le; izLrqr fd;s tk;sxs] tSls
1 vkosnd QeZ dk] PAN izek.k&i=A
2 vkosnd QeZ ds Lokeh@Hkkxhnkjksa@Mk;jsDVlZ@vkfn ds PAN izek.k i=
3 Hkkxhnkjh QeZ ds laca/k esa Hkkxhnkjh foys[k
4 lgdkjh lfefr ds laca/k esa lgdkfjrk vf/kfu;e ds rgr iath;u dk izek.k&i=
,ao fu;ekoyhA
5 dEiuh ds laca/k esa Directors ds PAN izek.k&i= ,oa dEiuh ds Memorandum & Article
of Association dh izfrA
6 'kkldh; foHkkx ds laca/k es PAN/TAN
7 O;olk; LFky@O;olk; LFkyksa ds vf/kiR; ds izek.k ;fn Loa; ds LokfeRo
dk@ds gS rks mldk@mlds izek.kA ;fn fdjk;s@yht ij izkIr fd;s x;s gs rks
fdjk;knkjh vuqca/k@yht MhM dh izfrA
8 fo|qr la;kstu dh izkfLFkfrA
9 ;fn O;kikj ds lapkyu ds fy;s]vU; foHkkxksa dh vuqKfIr;ksa
(License)@vuqefr;ksaPermission@iath;uRegistrationdh vko;drk gS]rks ,slh
vuqKfIr@vuqefr@iath;u dh izfr;kaA
10O;olk; izkja Hk djus dh frfFk dk izek.k] vkosnu ds lkFk izLrqr djuk vko;d
gSA
11tgka vkosnd }kjk dksbZ fuekZ.k bdkbZ Lokfir djus dk vkk; j[krs gq,] iath;u
pkgk tk jgk gS]ogk m|e dh Project Report ,oa m|ksx foHkkx }kjk tkjh]
iath;u@yk;lsal dh izfr izLrqr djuk vfuok;Z gksxkA vU; vukifRr;k tks
vko;d gks Hkh izLrqr dh tk;sxhA
12 dj nkf;Ro fnukad ds laca/k esa x.kuk i=d tkudkjhA
,sls izek.k dh Scanned dkih vkWuykbZu ;k QksVksdkih Mkd ds ek/;e ls
Hksts tkus okys vkosnu ds lkFk layXu fd;s tk;sxsA
Manual
for Registration
fu;e 111d,d
,dy LokfeRo okyh izkis zkbZVj&fki QeZ dh vksj ls]iath;u gsrq fd;s tkus
okys
vkosnu] QkeZ&10 es]a QeZ ds ekfyd izkis zkbZVj }kjk]gLrk{kj fd;k
tk;xkA
Hkkxhnkjh QeZ ds }kjk] iath;u gsrq vkosnu fd;s tkus ij] QkeZ&10 es]a gLrk{kj
QeZ ds fdlh Hkkxhnkj ;k lapkyd }kjk gLrk{kj fd;s tk;xsA lapkyd dkSu
gksxk] dk izLrko ;k rks Hkkxhnkjh foys[k esa ntZ gksxk ;k lHkh Hkkxhnkjksa dh vksj
ls] lapkyd ds laca/k esa lgefr dk nLrkost cuk;k tkuk gksxkA
fgUnq vfoHkDr dqVqEc ds LokfeRo okyh QeZ ds] iath;u gsrq vkosnu QkeZ&10
ij] fgUnq vfoHkDr dqVqEc ds drkZ ;k izc/a kd }kjk gLrk{kj fd;k tk;sxkA
fuxfer ;k vfuxfer dEiuh ds LokfeRo okys dkjksckj ds fy;s] iath;u gsrq
vkosnu QkeZ&10 ij] dkjksckj dk izc/a k djus okys iz/kku vf/kdkjh Managing
Director }kjk gLrk{kj fd;s tk;sxsA
lkslk;Vh@Dyc ;k ,lksfl,ku ds ekeys esa iath;u gsrq] vkosnu QkeZ&10 es]a
gLrk{kj ,slh lkslk;Vh] Dyc ;k ,lksfl,ku ds v/;{k ;k mlds izca/k ds fy;s
mRrjnk;h lfpo }kjk fd;k tk;sxkA
dsUnzh; ;k jkT; ljdkj ds fdlh Hkh foHkkx ds ekeys es]a iath;u gsrq vkosnu
QkeZ&10 es]a eky dk fodz; vkiwfrZ ;k forj.k djus ds fy;s mRrjnk;h
Hkkjlk/kd vf/kdkjh }kjk] gLrk{kj fd;k tk;sxkA
,sls O;kikj ds ekeys es]a tgka O;kikjh jkT; ds ckgj fuokl djrk gks] ijUrq
ftldk O;kikj NRrhxl<+ jkT; esa fLFkr gks] ogka NRrhlx<+ jkT; dk dkjksckj
laHkkyus okys] eSustj ;k ,tsVa }kjk gLrk{kj fd;k tk;sxkA
Manual
for Registration
Manual
for Registration
Manual
for Registration
Manual
for Registration
Manual
for Registration
Manual
for Registration
Bogus
Manual
for Registration
lR;kiu drkZ vf/kdkjh] lR;kiu mijkar] fyf[kr izfrosnu izLrqr djsxk tks
iath;u fyfid }kjk] izkIr dj QkbZy esa layXu fd;k tk;sxk ,oa vknsk i=
esa mldk mYys[k fd;k tk;sxkA ,slk izfrosnu]mlh fnu QkbZy esa layXu dj
okf.kfT;d dj vf/kdkjh ds le{k iath;u fyfid }kjk izLrqr fd;k tk;sxkA
Application Module
Manual
for Registration
Manual
for Registration
Module
Manual
for Registration
tgka vkosnu dj nkf;Ro fnukad ds 30 fnu ckn fd;k tkrk gS ogka iath;u
oS/krk vkosnu fnukad ls gksxhA mij ds mnkgj.k esa ;fn iath;u gsrq vkosnu
25 vizSy 2013 dks fd;k tkrk gS rks iath;u oS/krk 25 vizSy 2013 ls
jgsxhA
tgka dj nkf;Ro vkus ds iwoZ LoSfNd vkosnu fd;k x;k gS ;k tgka fuekZ.k
bdkbZ LFkkfir djus ds vkk; ds vk/kkj ij vkosnu fd;k x;k gS ogka] dj
nkf;Ro ,oa iath;u izHkkokhyrk] vkosnu fnukad ls gksxhA
Manual
for Registration
;fn ,slk djuss dk dkj.k] vkosnd dks] fyf[kr esa ;k vknsk i= es]a le{k esa
lalfw pr ugha fd;k tkrk] rks vkosnd ;g eku ldrk gS fd ,slk mYys[k u
djus esa izR;{k Hkwy gqbZ gS ,ao og Hkwy lq/kkj ds fy;s vkosnu dj ldrk gSA
;fn iath;u esa ntZ djus ;ksX; fooj.k@ekyksa esa ls fdlh fooj.k@eky dks
;Fkkor ntZ u dj] vakr% lakksf/kr fd;k x;k gks ;k ntZ djus ;ksX; u ekuk
x;k gks] ogka ,sls fu.kZ; ds iwoZ] O;kikjh dks lquokbZ dk volj ,oa i{k j[kus
dk ekSdk fn;k tk;sxkA
Manual
for Registration
Manual
for Registration
Manual
for Registration
CST Registration ds
fy;s] nks rjg ds O;kikjh ls] vkosnu izkIr gks ldrk gS &
Manual
for Registration
dsUnzh; fodz; dj vf/kfu;e ds rgr iath;u esa ntZ djus gsrq ik= oLrq,a
dh /kkjk 83 ds vuqlkj] lkekU;r% dsUnzh; vf/kfu;e ds rgr iath;u ds
vUrxZr] fuEu oxZ ds ekyksa dk vk;kr] fj;k;rh nj ij fd;k tk ldrk gSA
CST Act
Section -8 . Rates of tax on sales in the course of inter-State trade or commerceSub Section (3) -The goods referred to in sub-section (1)(b) are goods of the class or classes specified in the certificate of registration of the
dealer purchasing the goods as being intended for re-sale by him or subject to any
rules made by the Central Government in this behalf, for use by him in the
manufacture or processing of goods for sales or in the communications network or,
in mining or, in the generation or distribution of electricity or any other form of
power;
(c) are containers of other materials specified in the certificate of registration of the
registered dealer purchasing the goods, being containers or materials intended for
being used for the packing of goods for sale;
(d) are containers or other materials used for the packing of any goods or classes of
goods specified in the certificate of registration referred to in clause (b) or for the
packing of any containers or other materials specified in the certificate of registration
referred to in clause (c).
iath;u izek.k&i= esa ftu ekyksa dks ntZ djus dh ekax dh tk ldrh gS og
mijksDr oxZ ds vUrxZr fuEu izdkj ds eky gksx%s &
The Central sales Tax (R & T) Rules 1957- Rule-13The goods referred to in cause (b) of sub-section (3) of
section 8, which a registered dealer may purchase, shall be goods intended for use by
him as raw materials, processing material , machinery, plant, equipment, tools,
stores, spare parts, accessories, fuel or lubricants, in the manufacture or processing
of goods for sale, or in the telecommunication network or, in mining , or in the
generation or distribution of electricity or any other form of power.
Manual
for Registration
ds fy;s gksxhA
/kkjk 73B ds vuqlkj izfrHkwfr fu;r djus ds iwoZ O;kikjh adsk i{k j[kus dk
volj fn;k tkuk vfuok;Z gSA
/kkjk 73BB izfrHkwfr dk vkdkj fu/kkZfjr djus dh guide-line gS ,oa dksbZ izfrHkwfr
bUgh guide-line ds vUrxZr gh fu;r dh tk ldrh gSAfu;r dh xbZ izfrHkwfr
izLrqr djus ij] iath;u tkjh fd;k tk;xkA
Manual
for Registration
CST
Manual
for Registration
CST Act
dh /kkjk
Additional Security
For proper custody and use of the forms referred to in clause (a) of the
first proviso to sub-section (2) of Section 6 or sub-section (1) of Section
6A or sub-section (4) of Section 8
,slh izfrHkwfr dk vkdkj fu;r djus ds Parameter /kkjk 7(3BB) esa fn;s x;s gSA
/kkjk 7(3A) es]a Registration Certificate tkjh djus ds iwoZ fu/kkZfjr ,oa tek djkbZ
Security ds vykok] ;fn i'pkrorhZ ifjfLFkfr;ksa esa ;g ik;k tk;] fd iwoZ esa tek
djkbZ xbZ Security vi;kZIr gS rks Additional Security ekaxs tkus ds izko/kku ,oa
'kfDr;ka fufgr gSA
/kkjk 7(3B) ds vuqlkj ,slkh Additional Security fu;r djus ds iwoZ] O;kikjh dks i{k
j[kus lquokbZ dk volj fn;k tk;xkA ;fn lquokbZ ls] okf.kfT;d dj
vf/kdkjh] lUrq"V gks rks dk;Zokgh lekIr dj ldrk gS ;k Additional Security fu;r
dj ldrk gSA bl laca/k esa vknsk tkjh fd;k tkuk vko;d gSA
ewy :i ls yh xbZ Security ,o afu;r Additional Security feykdj] dqy Security /kkjk
7(3BB) ds Parameter ls vf/kd ugha gksxhA
;fn fu/kkZfjr Additional Security tek ugha dh tkrh gS rks CST iath;u fujLr
fd;k tk;sxkA
Security ;k Additional Security fu;r djus laca/kh vknsk ds fo:)] O;kikjh] 30 fnu
esa vihy izLrqr dj ldrk gSA
Li"Vr% /kkjk 7(3H) esa fuxjkuh izLrqr djus dh O;oLFkk ugha gSA ,slh vihy
fu;r Security ;k Additional Security tek djus ds ckn gh Admissible gksxh ijUrq
Appellate Authority, vihy izLrqr djus dh le; lhek esa ;k vko;d vnk;xh esa
NwV ns ldrk gSA
Manual
for Registration
ijUrq bl ckcr~] okf.kfT;d dj vf/kdkjh dks] lE;r vknsk ikfjr djuk gksxkA
,sls vknsk ds iwoZ] O;kikjh dks lquokbZ dk volj Hkh fn;k tkuk gksxkA
bl rjg] jktlkr djus ds ckn] ;fn 'kas"k jg xbZ] Security + Additional Security
dks okf.kfT;d dj vf/kdkjh }kjk vi;kZIr ik;k tk; rks] okf.kfT;d dj
vf/kdkjh] ml O;kikjh dks ml Deficiency dks nwj djus ds fy;s funsZfkr dj
ldrk gSA Deficiency nwj u djus ij] CST iath;u fujLr gksxkA
Manual
for Registration
Manual
for Registration
Manual
for Registration
la'kks/ku dh vko;drk
lacaf/kr /kkjk &/kkjk 16 dh mi/kkjk 8 lacaf/kr fu;e&15
,sls izLrqr vkosnu dk] dk;kZy; esa mi;ksx gks jgs iqjkusa Application Software esa
digitize dj ml Application Module esa fujkdj.k gksrk gSA Digitization dk dk;Z
iath;u fyfid }kjk fd;k tk;sxk
Digitization
Manual
for Registration
,slk LFkku
tgak O;kikjh] fdlh eky dk dz; fodz;] djrk gSA
vkSj@;k
eky dk] HkaMkj.k djrk gS
vkSj@;k
vius dz;ksa fodz;ksa ;k nksuksa dk]nLrkost ;k ys[kk j[krk gS
vkSj@;k
,slk LFkku ;k Hkou] ftlesa dkjckj djus okyk O;fDr] dkjckj ls lacaf/kr
ys[kk iqLrd] nLrkost] LVkWd ;k vU; oLrq;sa j[krk gSA
vkSj@;k
tgka dkjckj fdlh ,tsUV vfHkdrkZ ds ek/;e ls fd;k tk jgk gks rks ml
,tsUV ds dkjckj dk LFkku
mijksDr ls ;g Li"V gS fd] dkjckj dk LFkku dh ifjHkk"kk ,ao {ks=]
dkQh O;kid gS],ao blesa dz;
fodz; ds LFkku ds vykok] izR;sd 'kk[kk
nqdku] xksnke] dk;kZy;] ys[ks j[kus ds LFkku vkfn 'kkfey gSA
iath;r O;kikjh dks ,sls lHkh LFkkuksa dks iath;u izkIr djrs le;
?kksf"kr djrk gksrk gS] blfy;s ;fn ,sls LFkkuksa esa dksbZ ifjorZu gksrk gS] vFkkZr
u;k LFkku dk;e fd;k tkrk gS ;k dksbZ iqjkuk fjDr fd;k tkrk gS rks mls
iath;u esa vafdr djkuk vko;d gSA
Manual
for Registration
,slh lwpuk] iath;r O;olkbZ }kjk nh tkuk vko;d gSA ;fn O;olkbZ dh
e`R;q gks xbZ gks rk]s mlds fof/kd izfrfuf/k }kjk ,slh lwpuk nh tk;sxhA
,slk O;olkbZ] ftlus iath;u izkIr ugha fd;k gS ijUrq NRrhlx< oSV
vf/kfu;e dh /kkjk 191 ds vUrxZr ftlls fooj.kh izLrqr djuk visf{kr
gS] Hkh bu ifjfLFkfr;ksa@?kVukvksa dh lwpuk nsus ds nkf;Rok/khu gSA
tgk]a O;kikjh }kjk] lwpuk u nh xbZ gks] ijUrq jfLVhdj.k vf/kdkjh dks ;g
lek/kku gksrk gks fd] fdlh ifjfLFkfr @ ?kVuk ds dkj.k iath;u
izek.k&i= esa lakks/ku vko;d gS ]rks og vius Lrj ls dk;Zokgh izakjHk dj
ldrk gSA
Manual
for Registration
Manual
for Registration
,dy LokfeRo okys dkjksckj dks ;fn Hkkxhnkjh LokfeRo ds vUrxZr cnyk
tkrk gS rks Hkkxhnkjh dk;e djus ds rhl fnu ds Hkhrj lwpuk nh tkuh
pkfg;s fu;e 152
Hkkxhnkjh QeZ esa fdlh ,d ;k vf/kd Hkkxhnkj ds vyx gks tkus ;k u;s
Hkkxhnkjksa ds 'kkfey gksus ls ;|fi ^^ Hkkxhnkjh QeZ** LVsVl ifjofrZr ugha
gksrkA ijUrq fdlh Hkkxhnkj@fdUgh Hkkxhnkjksa ds vyx gksu]s ,oa u;k
Hkkxhnkj@u;s Hkkxhnkj 'kkfey gksus ds dkj.k tks ubZ Partnership-deed
Hkkxhnkjh nLrkost cukbZ tk;xh mldh lwpuk nh tk;xhA
fdlh QeZ ds fo|eku lHkh Hkkxhnkj vyx gks tk; rks u;s Hkkxhnkjksa ds
LokfeRo dh QeZ dks transferee ekuk tk;xk ,oa mls u;s fljs ls iath;u
izkIr gksxkA
;fn Hkkxhnkjh fo?kfVr gksrh gS rks izR;sd Hkkxhnkj }kjk bldh lwpuk nh
tkuk vko;d gS fu;e 153
Manual
for Registration
Manual
for Registration
iath;u dk fujLrhdj.k
Cancellation of Registration
Manual
for Registration
Manual
for Registration
Manual
for Registration
;fn] iath;u /kkjd dh vksj ls] vkosnu izkIr ugha gksrk] ijUrq jftLVhdj.k
vf/kdkjh dks] O;olk; can gks tkus@ iw.kZr% varfjr gks tkusa@djnkf;Ro gsrq
fu/kkZfjr lhek ls de gks tkus ;k iath;u xyrh ls tkjh gksus dh tkudkjh
izkIr gksrh gS rks og vius Lrj ls Hkh iath;u fujLr djus dh dk;Zokgh
izkjaHk dj ldrk gSA
ijUrq ,slh dk;Zokgh ds }kjk iath;u fujLr djus ds iwoZ] iath;u/kkjd dks]
i{k j[kus dk volj nsuk gksxkA
i{k j[kus dk volj nsus gsrq O;olk;h dks lwpuk i= tkjh fd;k tk;sxkA
Manual
for Registration
orZeku esa iath;u fujLrhdj.k ds fy;s O;olkbZ }kjk vkWuykbZu vkosnu izLrqr
djus dh O;oLFkk ugha gSA mlds }kjk QkeZ 12 esa vkosnu jftLVhdj.k
vf/kdkjh dks HkkSfrd :i ls izLrqr djuk gksrk gSA
,slk vkosnu]nks izfr;ksa es]a lkekU;r% Registration Clerk dks izLrqr fd;k tk;sxk]
ftldh vfHkLohd`fr iath;u fyfid }kjk O;olkbZ dks nh tk;sxhA vkosnu
izkIr gksus ij lacaf/kr iath;u fyfid }kjk vkosnd dk Digitization fd;k tk;sxk
vFkkZr mls dEI;wVj ds ,Iyhdsku ekM~;wy esa orZeku esa ;g Module iqjkus
QkesZV esa mi;ksx esa fy;k tk jgk gS izfo"V fd;k tk;sxkA
vkosnu O;kikjh dh iath;u uLrh esa layXu dj vknsk i= esa Hkh mYysf[kr
fd;k tk;sxk ,oa uLrh @ vkonsu fu.kZ; gsrq okf.kfT;d dj vf/kdkjh ds
le{k izLrqr fd;k tk;sxkA
;fn vkosnu lek/kkuizn gS rks jftLVhdj.k vf/kdkjh iath;u dks fujLr
djsxkA lek/kku ds fy;s jftLVhdj.k vf/kdkjh vkosnu esa nh xbZ tkudkjh
dk] lR;kiu Hkh] okf.kfT;d dj fujh{kd ;k lgk;d okf.kfT;d dj vf/kdkjh
ls djk ldrk gSA
mi[k.M , ds rgr iath;u izek.k&i=] O;olk; cUn gksus ;k iw.kZr% varfjr
gks tkus ds fnukad ls fujLr fd;k tk;sxk ijUrq ;fn ml fnukad ds ckn rd
ds dj fu/kkZj.k gks pqds gks] rks ml vafre fnukad ls fujLr fd;k tk;sxk]
ftl fnukad rd dj fu/kkZj.k gks pqdk gSA
mi[k.M ch ds rgr iath;u] fujLrhdj.k vknsk lsfor gksus ds fnukad ls
izHkkoh gksxkA mi[k.M lh ds rgr fujLrhdj.k Hkh vknsk lsfor gksus ds
fnukad ls izHkkoh gksxkA
iath;u fujLr djus ds lkFk gh] ;fn dksbZ ,slk Lda/k O;olkbZ ds ikl]
iath;u fujLrhdj.k fnukad dks] 'ks"k jgrk gS] ftlij iwoZ esa buiqV VSDl fjcsV
fy;k tk pqdk gS] rks Lda/k ij laxf.kr fjcSV dk fjolZy dj] jkfk tek djus
gsrq iath;u /kkjd dks] okf.kfT;d dj vf/kdkjh }kjk funsZk fn;k tk;sxkA
vafre iath;u vof/k ds vafre dj fu/kkZj.k izfdz;k esa Hkh] bl ij fopkj djus
gsrq lwpuk miyC/k djkbZ tkosxhA
Manual
for Registration
Manual
for Registration
Manual
for Registration
tgka dksbZ vkosnd VAT ds vUrxZr iath;u gsrq izLrqr vkosnu] fujLr djus
ls vlUrq"V gS]
;k
VAT Registration Application esa pkgh xbZ] dfri; Entries dks] vakr% ;k iw.kZr%
ntZ u djus ls vlarq"V gSA
;k
Registration izek.k&i= esa pkgs x;s Amendment dks Registering Authority }kjk
iw.kZr% ;k vakr% vLohdkj djus ls vlarq"V gSA
;k
iaath;u izek.k&i= dks fujLr djus laca/kh vknsk@fu.kZ; ls vlarq"V gS
rks
og ,sls vknsk@fu.kZ; ds fo:)] fuxjkuh izLrqr dj ldrk gSA fuxjkuh
fu.kZ; es]a ;fn vknskksa dh iqf"V dh tkrh gS rks dksbZ iqu%foZpkj dk;Zokgh
mRiUu ugha gksxh ijUrq ;fn vknsk@ fu.kZ; vikLr fd;k tkrk gS] rks
iath;u mlh fnukad ls iquZthfor fd;k tk;sxk ftl fnu ls mls fujLr
fd;k x;k gSA
;fn fuxjkuh izkf/kdkjh }kjk fdUgh funsZkksa ds lkFk vknsk@fu.kZ; izR;kofrZr
Remand fd;k tkrk gS rks fufgr Instruction/Orders ds vuqlkj okf.kfT;d
dj vf/kdkjh }kjk ewy fu.kZ; ij] on-merit, fopkj dj fu.kZ; fy;k tk;sxkA
Manual
for Registration
CST
tgka O;kikjh] vius CST Registration dks fujLr djus gsrq vkosnu djrk gS rks]
og mlds ikl Unused 'ks"k jgs ?kks"k.kk i=ksa dks Hkh okil ykSVk;sxkA ,sls
Unused Forms fujLr dj Record esa j[ks tk;sxsA
tgka Registration Certificate dks] foHkkx ds Lrj ls fujLr fd;k tkrk gS ogka
fujLrhdj.k vknsk lsfor djus ds lkFk gh] Unused Forms okil djus gsrq
Hkh funsZfkr fd;k tk;sxkA ;fn O;kikjh ,sls Unused Forms okil ugha
ykSVkrk gS rks mlls yh xbZ Security / Additional Security iw.kZr% ;k vkar%
jktlkr dh tk ldsxhA
Manual
for Registration
O;kikjh] tks CST Registration dk /kkjd gS] ;fn ;g ikrk gS fd mlds mij
CST Act dk nkf;Ro ugha gS]s vFkkZr mlds }kjk vUrjkZT;h; fodz; ugha fd;k
tkrk gS ;k mls fdlh Hkh vkk; ls ekyksa dk vk;kr ugha djuk gS] rks og]
dsoy CST Registration dks] fujLr djus dk vuqjks/k] Registering Authority ls
dj ldrk gSA
Additional Security
fu;r gksus ij] ;fn tek ugha dh tkrh gS] rks Hkh iath;u
izek.k i= fujLr fd;k tk;sxkA ;g dk;Zokgh foHkkx }kjk izkja Hk ( Initiated by
department ) dh tk;sxhA ,slh dk;Zokgh esa O;kikjh dks i{k j[kus dk volj
fn;k tk;sxkA
Manual
for Registration
iath;u dk vUrj.k
;fn fdlh O;olk; ds] eq[; O;olk; LFky dks]bl rjg ifjofrZr fd;k
tkrk gS fd] igys eq[; O;olk; LFky] fdlh ,d o`Rr ds vf/k{ks= esa Fkk]
ijUrq ifjofrZr eq[; O;olk; LFky] fdlh vU; o`Rr ds {ks= esa vkrk gks]
ogk iath;u/kkjh O;olk;h iqjkus iath;u izek.k&i= dks fujLr djk dj u;s
o`Rr ls iath;u izkIr djus ds ctk;] fo|eku iath;u dks gh] u;s o`Rr]
ftlds vUrxZr u;k eq[; O;olk; LFky vkrk gS] esa VkUlQj djk ldrk
gSA
,sls VkUlQj ds fy;s O;olk;h dks vius ewy o`Rr es]a u;s O;olk; LFky dk
fooj.k nsus gq,] iath;u lacaf/kr o`Rr dks vUrfjr djus dk vuqjks/k djuk
gksxkA ;fn ewy o`Rr dk ;g lek/kku gksrk gS fd oLrqr% eq[; O;olk;
LFky dk LFkku ifjorZu gksdj] vU; o`Rr ds vf/k{ks= esa pyk x;k gS rks og
iath;u uLrh lacaf/kr o`Rr dks VkUlQj djsxk ,oa lacaf/kr uohu o`Rr ml
O;kikjh dks u;k TIN tkjh djsxkA
Manual
for Registration
tgk fdlh O;kikjh dks] tkjh fd;k x;k izek.k&i= ]xqe gks x;k gks] ;k u"V
gks x;k gks ;k [kjkc gksdj viBuh; gks x;k gks rks O;kikjh]mlds LFkku ij
iath;u izek.k&i= dh f}rh; izfr Duplicate Copy dh ekax dj ldrk gSA
,slh ekax ds laca/k esa fyf[kr vkosnu] ml dkj.k dk mYys[k djrs gq;s
izLrqr fd;k tk;sxk ftl dkj.k f}rh; izfr pkgh tk jgh gSA ,sls vkosnu
ds lkFk [kjkc gksdj viBuh; gks xbZ izfr layXu dh tkosxh ijUrq tgka xqe
gks tkus ;k u"V gks tkus ds dkj.k f}rh; izfr pkgh tk jgh gS ogka ewy
izfr ds xqe gks tkus ;k u"V gks tkus dk dFku 'kiFk i= ij fd;k tkuk
gksxkA
Manual
for Registration
VAT&CST
VAT only
**Selection option-Director/Manager of Company
Manager of Government department /enterprise &
others (not company)
Proprietor
Partner
Karta of HUF
***Option for selection of district is available on click
Manual
for Registration
LIABILITY
Manual
for Registration
fdlh O;olkbZ dk] iath;u gsrq izLrqr vkosnu] vLohd`r dj fn;k gks]
tcfd vkosnu esa nkkZ;s x;s O;olk; dk vkdkj djnkf;Ro lhek ls
vf/kd gksA
Manual
for Registration
Manual
for Registration
tgka laHkkfor djnkf;Rok/khu O;olkbZ }kjk] iath;u gsrq ] vkosnu ugha fd;k
x;k gS]rks ,sls O;olkbZ ij] djnkf;Ro fu/kkZj.k dh dk;Zokgh] foHkkx vius
Lrj ls izkja Hk djsxkA
o`Rr dk izHkkjh] ,sls O;olkbZ ds laca/k e]sa ftlds ckcr mlds ikl ,slh
tkudkjh@izek.k miyC/k gS fd] ml O;olkbZ ds O;olk; dk vkdkj
djnkf;Ro lhek ls vf/kd gks x;k gS ,oa mlds iath;u gsrq vkosnu ugha
fd;k gS] ds fo:) foHkkx Lrj ls djnkf;Ro fu/kkZj.k dh dk;Zokgh izkja Hk
djsxkA
O;olkbZ dks] lwpuk i= izk:i&1 esa ] oSV fu;e 61 ds vUrxZr tkjh fd;k
tk;xkA
ftl fnu izk:i&1 tkjh fd;k tk;xk] og dk;Zokgh dk izkja Hk ekuk
tk;xkA
;g dk;Zokgh] 12 eghuksa ds Hkhrj] iw.kZ dh tk;xh] vFkkZr djnkf;Ro vkus ;k
u vkus laca/kh fu.kZ; ,ao djnkf;Ro vkus dh fLFkfr es]a ml fnukad dk
fu/kkZj.k] ftl fnukad ls] djnkf;Ro vk;k gS] dks 12 eghus dh fu/kkZfjr
le; lhek esa iw.kZ djuk gksxkA
izk:i&1 dk lwpuk i= tkjh djrs le;] ml O;olkbZ ls dkSu lh
tkudkjh@ nLrkost izLrqr djuk visf{kr gS] dk mYys[k lwpuk i= esa
fd;k tkuk gSA ,slh tkudkjh es]a ys[kkiqLrdksa ds vfrfjDr Hkh tkudkjh
'kkfey gks ldrh gS tSls nqdku fdjk;k] fctyh@VsyhQksu fcy]
ukSdjks@deZpkfj;ksa dk osru] xksnke fdjk;k vkfnA
Manual
for Registration
izk:i&1 dk lwpuk i=] ;Fkk laHko] O;olkbZ dks Loa; ;k mlds oS/k
izfrfuf/k dks ;k ifjokj ds o;Ld lnL; dks vknsfkdk okgd ds ek/;e ls]
lsfor djk;k tkuk pkfg;sA lwpuk i= iathd`r Mkd ;k dksfj;j ls Hkh
lsfor djk;k tk ldrk gSA
;fn O;olkbZ }kjk lwpuk i= ysus ls badkj fd;k tk;] rks vknsfkdk okgd]
bl ckc~r] okf.kfT;d dj vf/kdkjh dks] izfrosfnr djsxkA okf.kfT;d dj
vf/kdkjh ,slh fLFkfr ds vkadyu ds ckn lwpuk i= pLik }kjk fuokZfgr
djus dk funsZk ns ldrk gSA
lkekU;r% lwpuk i= esa of.kZr fnukad dks ;fn vodkk ?kksf"kr gks tk; rks
vkxkeh mifLFkfr fnukad fu;r dj] iqu% lwpuk i= tkjh djuk@lsfor
djkuk pkfg;sA
fu;r fnukad dks O;olkbZ ds mifLFkr gksdj tkudkjh izLrqr djus dks
uLrh ds vknsk i= esa ntZ fd;k tk;xkA ;fn O;olkbZ vuqifLFkr jgrk gS
rks vU; volj iznku fd;s tkus dk fu.kZ; fy;k tk ldrk gSA bldh
lwpuk Hkh O;olkbZ dks lsfor djkuk pkfg;sA
;fn O;olkbZ yxkrkj volj fn;s tkus ij Hkh mifLFkr ugha gksrk gS rks
laLFkkfir dk;Zokgh ij] miyC/k tkudkjh ds vk/kkj ij ,d i{kh; fu.kZ;
fy;k tk ldrk gSA
fu.kZ; ;k ,d i{kh; fu.kZ;] tks Hkh fLFkfr gks }kjk ml fnukad dk fu/kkZj.k
fd;k tk;xk] ftl fnukad dks] izFkeokj] fdlh o"kZ esa VuZvksOgj fu/kkZfjr
lhek ls vf/kd gqvk gSA
,slk fnukad] dk;Zokgh laLFkkiu ls] ikap o"kZ ls vf/kd iqjkuk ugha gks ldrk
gSA
;fn djnkf;Ro] ikap o"kZ ls Hkh iqjkus fnukad ls vkrk gS] rc Hkh dj nkf;Ro
fu/kkZj.k dk;Zokgh laLFkkiu ds iakp o"kZ iwoZ ds fnukad ls gh gksxkA
Manual
for Registration
fdlh O;olkbZ ij] dj nkf;Ro fu/kkZfjr djus laca/k vknsk] dkuwuu] fofgr
izk:i QkeZ&2 esa gh tkjh fd;s tkus ij oS/kkfud ekuk tk;xkA
Manual
for Registration
Manual
for Registration