How to get a Registration Certficate under the TNGST ACT, 1959

HOW TO GET A REGISTRATION CERTIFICATE UNDER

THE TAMILNADU GENERAL SALES TAX ACT,1959?

Every dealer whose total turnover in any year is not less than Rs.3,00,000/- should get himself registered under the Act.

Any other dealer intending to commence business may also get himself registered under the Act.

The following dealers should get themselves registered under the Act irrespective of the quantum of their turnover and irrespective of the point of levy of tax.

i) Casual dealer
ii) Every dealer registered under the CST Act
iii)Every dealer residing outside the STATE but carrying
on business in the STATE
iv)Every agent of a non-resident dealer
v) Every factor, broker, commission agent or arhati delcredere
agent or auctioneer or any other mercantile agent

An application in Form D should be duly filled up and submitted to the concerned REGISTERING AUTHORITY along with a Demand Draft for the amounts mentioned in the table below towards REGISTRATION FEES.

Table

Category of dealer	Principal place of business	Additional place of business
Public Limited Company	Rs.2500/-	Rs.200/-
Private Limited Company	Rs.1000/-	Rs.100/-
All other dealers	Rs.500/-	Rs.50/-

The following documents should be enclosed to the Application in Form D.

i) Two recent passport size photographs of the applicant.

ii)Any document such as Family Card or Passport or Driving
   License or Bank Pass Book or VAO Certificate to satisfy
   the Registering Authority as to the existence of the applicant dealer.

iii)Copy of Memorandum of Association and Articles of Association
    in the case of a Company

iv)Copy of PARTNERSHIP DEED and Form IX
    duly filled up and signed by all Partners in respect of a PARTNERSHIP.

v) Form XI duly filled up and signed by the Applicant
    and Manager, if Manager is appointed.

vi) Form A return showing the estimated turnover for that Financial Year.

The Registering Authority may demand security equal to 50% of the tax due estimated by the dealer for the year, for proper realisation of tax.(instructions have been issued by SC & CCT in ref no. Actscell-I/93291/99 dated 16.05.2000 that in all cases a sum of Rs.2500/- has to be collected by way of security at the time of new registration)

Instructions have been issued by the Commissioner to issue registration certificate for new cases within 7 days on receipt of security for Rs.2500/-. If no certificate is received or no notice is received from the Registering Authority with reference to the application, within 30 days, the dealer is deemed to have been registered under the Act.

On its receipt, the Registration Certificate should be exhibited at each place of business, conspicuously. A Name Board should also be exhibited at each place of business showing the name and style of the business with full address with Registration Certificate Number both under TNGST and CST Act. The Name Board shall be in Tamil and the Tamil letters should be in the reformed script. The English version thereof displayed below the Tamil version should be followed by version in other languages, if so desired.

The dealer should renew the Registration Certificate by paying a renewal fee as mentioned in the table above before the 31^st March without penalty and before the 30th April with penalty equal to the renewal fee.

A Company registered under Companies Act, may opt to pay Registration fee for 5 years in a lump sum at five times of the fee payable for one year mentioned in the table above for main place of business and every additional place of business

10.

The return in Form A-1 (for others), Form AB-1(for exclusive resellers) should be filed on or before 20^th of every month for the business done in the previous month to the concerned assessing authority, along with tax, during the year of registration.

11.

A registered dealer may collect the amount by way of tax under the Act subject to the following conditions, namely:

i) He should issue a bill in respect of every sale, in duplicate,where one copy of the sale bill should be retained by the dealer for check by officials of Commercial Taxes Department.

ii) He should not collect any amount by way of tax exceeding the rate prescribed under the Act.

12.

The Registration Certificate issued or renewed should not be sold or transferred to anybody.

13.

When a Registered dealer changes his place of business, he should intimate the fact to the Registering Authority within thirty days of such change and get the Certificate of Registration amended accordingly.

14.

No Registered dealer shall keep his goods in any place or godown not mentioned in the Registration Certificate.