Registration under TNVAT Act – New Procedure

The Tamilnadu Commercial Tax Department has issued a new Circular No 2/2014 prescribing the revised guideline and procedures to be adopted for Registration and Issue of Registration Certificate to dealers.

The salient features of this circular are as follows :-

1) Previously, application for new registration of a business in respect of six evasion prone commodities (viz., Electrical goods, Iron & Steel, Tiles & Marbles, Timber, Edible oil and Granite) were subject to enforcement Scrutiny and after completion of this scrutiny only registration formalities was completed by the respective jurisdictional officers. Now the pre-inspection of places of business in respect of all commodities have been made mandatory.

2) New Applicants shall be given acknowledgement slip on receipt of the application.

3) The documents shall be completely scrutinized for correctness and a date for the pre-inspection (within a week) shall be fixed.

4) The officer , at the time of pre-inspection , shall check the genuineness of the ownership of the building, suitability of the building for storing the goods, and also shall ensure the validity of various address & identity proofs provided by the applicant.

5) With regard to Security deposit, the existing procedure as per Rule 5 shall be followed.

The relevant circular is reproduced below :-

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