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Haryana Value Added Tax – Registration and Filing

We efficiently handle the VAT compliances regarding the filing of returns, assessments and appeals for Haryana VAT.

Value Added Tax or VAT is a form of consumption tax where the seller is required to pay the tax on the value added to a product, material or service.

The basic characteristics of VAT are same but the rules and regulations vary state wise as VAT is a state tax i.e. levied by the state government.

Mandatory registration under Haryana VAT:

  • Dealers who are involved in inter-state branch transfers
  • Dealers who make inter-state purchases or sales.
  • Dealers whose turnover exceeds Rs. 5 Lakhs
  • Dealers dealing in Liquor, minerals, lottery or Brick-klin owners

Documents Required for Registration under Haryana VAT:

  • Copy of PAN Card of the Company / partnership / proprietorship
  • Proof of address (any one of the following) of the premise for which registration is sought
    • Self- owned Property – any document like Annual Property tax payment return/receipt showing name of applicant, OR Copy of sale deed etc. along with Utility Bill, OR
    • Rented Property – Lease License/rent agreement or rent receipt of Registered Co. Op. Housing Society along with Utility Bill, OR
    • Any other case – NOC (No objection certificate) from either the owner of property or the person in whose name the rent or lease agreement has been made along with evidence of ownership/tenancy as the case may be(Utility Bill or Registry Copy).
  • MOA and AOA along with Certificate of Incorporation / partnership deed.
  • Power of attorney/Authority Letter would be required in respect of authorized person(s) by the Director of the Company
  • Copy of Board Resolution for applying registration under Haryana VAT
  • Cancelled Cheque of the Company
  • Email ID and Phone No of Authorized Person
  • Photograph and proof of identity of the person filing the Application.
  • List Of all Directors of the company (on Company Letter Head) along With ID (Pan Card), photo and Address Proof ( DL, Passport, Bank Statement on later than Six Months)
  • ROC Form 32/ DIR-12 if any change in Directorship of the company
  • Undertaking by the Company for Haryana VAT Registration (in prescribed Format)
  • Address of the branch in any other state with address proof as mentioned above
  • Registration certificate of VAT and CST of other states
  • Site Map of Business Premises (it may be noted that Google map is not accepted by the Department).
  • Details of Immovable Property held by owner/Company/Firm
  • List of goods to be traded or manufactured (on the letter head of the company).
  • List of Raw Materials and packing material (on the letter head of the company)
  • List of Machinery/Generator Set.
  • Three photos of premises in the following manner:
    • Inside the premises.
    • External photo showing left and right side of the business.
    • External of the premises with proprietor/partner/Director along with flux board containing name and address of the business.
  • Copy of Bill of Import/GR/Octroi Receipt or first purchase bill out of the state.
  • Two Surety Bonds from the TIN holder of Haryana (who are not defaulted in payment of taxes or furnishing of returns) or Bank Guarantee in the favor of Excise and Taxation Department (minimum three years).
  • Bank guarantee for the VAT security is Rs. 50,000 and for CST is Rs. 50,000.
  • Fees proof (Rs. 500 under HVAT and Rs. 25 under CST). One can pay fees through Egras challan or by Court Fees.

Forms under Haryana VAT

Forms

Description

VAT G1

Registration Certificate
VAT R1 Periodic Return by a dealer
VAT R6 Periodic Return for Contractor
LP-1 List of goods purchases outside the state and sold outside the state
LP-3 List of Inter-state purchases
LP-4 List of import purchases
LP-5 List of branch transfers (inward)
LP-7 List of goods purchased in the state
LS-1 List of goods sold outside the state which were purchased outside the state
LS-2 List of inter-state sales
LS-4 List of export sales
LS-7 List of branch transfers (outward)
LS-9

List of sale of goods in the state

 

Due dates for payment of Haryana VAT:

  • Lump sum Contractor – Quarterly payment
    • 30th of next month after the end of the quarter
  • Tax in preceding year was less than Rs. 1 Lakh
    • 30th of next month after the end of the quarter
  • Tax in preceding year was Rs. 1 Lakh or more
    • 15th of the next month after the end of one month

Due dates for filing of Return

  • Quarterly Return
    • 30th of next month after the end of the quarter
  • Annual Return
    • 30Th November of the next year after the end of the financial year.

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