1. Registration ProcessExcise, Service Tax, VAT
-By Ch.Kapil

2. Registration Coverage
1.



2.
Major Considerations under this Registration
are:
Type of Registration
When to take .?
How to Take ..?
Accounting and Auditor’s Role of Registration?

3. Type of Registrations
Under VAT
Under Excise
Under Service Tax
Dealer
Manufacturer
Single
Hotelier /
Restaurateurs /
Caterers / Sweet Meat
Stall l/ Ice-cream
Parlours / Bakeries
Dealer
Centralised
Mechanical Crushing
Unit
Non Assessee
Works Contractor
Declarant
Basing on the type of the Business the
client deals with, The selection of type
of Registration applies

4. Where do Law specify the
Registration as Mandatory..?
 Chapter III of Karnataka VAT act,2003 declares the
details of registration for VAT
 Section 6 OF Central Excise Act, 1944 for Excise
 Section 69 of Chapter V of Finance Act,1994 for
service tax

5. When do I need to Register?
 For vat if the taxable turnover is more than Rs.
5,00,000 /-per annum or Rs.40,000/- per month
 For excise if entity deals in manufacturing or
production and trading of goods specified in First
and Second schedule of Central Excise Tariff
Act,1985
 For Service Tax the person liable to pay tax under
chapter V of Finance Act,1994 has to get registered

6. In Detail for VAT Registration?
 Every dealer in dealt in purchase or import of
Taxable goods is liable to register under VAT after
such purchase and shall intimate the same in
monthly return
 Every Dealer in dealt of sale or of such nature to
person outside the state has to register after such
first sale
 A works contractor also need to be registered
under vat.

7. How to register under VAT?
 Apply online by visiting the www.ctax.kar.nic.in
and fill in the details in Form 1
 Select the LVO code and fill in the details with
soft copy of the documents
 After application is filled the vat commissioner of
induce the Vat inspector for Physical verification
of business and documents
 Vat Tin No and Professional Tax Number will be
allotted on Receipt of nominal fee of Rs. 3,500/-

8. For Central Excise
 Login or Logon in www.aces.gov.in under Central
Excise
 Select the Form applicable i.e. Form A1 or A2 or A3
or Non Assessee available under registration column
 Major Requirements under this form are:
1.
List of Major goods that are traded, manufactured
2. List of Major goods that are Inputs for Business
Other all data like company details and
management details are also important but
Goods mentioned in this list plays a major role
in our input credit on Inputs and capital goods

9. For Service Tax
 Login or Logon in www.aces.gov.in under service
tax Column
 Select the Form ST 1 available under registration
column and fill the details as required
 Major Requirements under this form are:
1.
List of Major services that provided
2. List of Major services taken as Input
Other all data like company details, Location
details management details are also
important but services mentioned in this list
plays a major role for availing Input Credit

10. Documents required for Registration
Common for VAT, Service Tax and Central Excise

Incorporation Certificate of Company (in case of Companies)

Memorandum of Association & Article of Association (in case
of Companies)

Rental Agreement/ Lease Agreement of Company /
Proprietorship

Company PAN Card / Individual PAN card in case of
Proprietorship

Address Proof of Director – Lease / Rental Agreement

ID Proof of Director – Pan Card / Election Card/ Passport/
Driving License

Registration copies with other Departments like. VAT, PT,
Labour dept.
 True copy of Board resolution empowering company
representatives as Authorized signatories.
 Partnership Deed in case of Partnership firm

11. Details Required in Specific for
Excise and Service Tax
 Notification References for List of goods and
services traded
 Notification References for List of goods and
services taken as Input
 Tariff headings of the goods specified in Customs
tariff Act

12. Type of Registration in case of
Branches
 As VAT is state government tax, registration of
branches to be taken in respective states only
 In case of service tax, client can apply for
centralised registration ( if Books of accounts are
maintained at Head office only)
 In case of Excise, the client can apply for
registration of Input Service Distributor useful for
passing on the cenvat credit as it is. (If books of
accounts are maintained separately)

13. Check for the Applicability…?
Type of the
Dealer
VAT
Central
Excise
Service Tax
Income
Tax (PAN)
Manufacturer
Yes
Yes
Yes
Yes
Importer
Yes
Yes
Yes
Yes
First Stage
Dealer
Yes
Yes
Yes
Yes
Second stage
dealer
Yes
Yes
Yes
Yes
Job worker
Yes
No
Yes
Yes
Works
contractor
Yes
No
Yes
Yes
Taxable service No
provider
No
Yes
Yes
Non taxable
Service
No
Yes
Yes
No

14. Check for the type of Registration ..?
Type of Business
Registration Required
VAT
Excise
Service Tax
Manufacture of
Goods
Dealer
Manufacturer
Trading of Goods
Dealer
Dealer
Job Worker
Dealer
NA
Applicable
Works contractor
Works Contractor
NA
Applicable
Packing of Goods
Dealer
Manufacturer
Applicable
Bank
Dealer
Manufacturer
Applicable
Financing Society
NA
NA
Applicable

15. Accounting For Registration
Expenses
 Accounting for Expenses met for establishing an
entity like company is accounted as Differed
Revenue Expenditure
 Where in case of Statutory Registration under
IDT is not so …?
 This is basing on the estimate of business
turnover after Commencement of Business
 Fees Met for this registration to be expensed
under “ Rates and Taxes”

16. Auditor’s Role
 Auditor’s details are updated in Form 1 of vat
Registration
 He has to check the registration certificate for
clear and correct understanding of the clients
Business
 He has to verify the input credit of the goods
which are stated in Form A1 under Excise
 He has to verify the accounting of Registration,
Renewal and amendment of registration
expenses with proper supporting

17. Can Contact Me:
Mob: 8892879593
Mail me:
kapilchidurala93@gmail.co
m