You must apply for a Registration Certificate, using form number 101. The application form has instructions to help you to complete it correctly. The instructions tell you what information and documents you will need to submit with your application. You can obtain form 101 from your local Sales Tax Office. You can get the address of your nearest office from the telephone directory.

The application form will tell you exactly what you need to submit, but the essential documents include: · proof of place of business, for example, electricity or telephone bill · proof of transactions already undertaken · your Income Tax permanent account number (PAN) · proof of your identity, such as a Ration Card, voter’s ID card, Passport · two passport sized photographs · details of your bank accounts

Yes. But before the registration can be finalised you will have to attend the Sales Tax Office in person in order that the Department may verify your identity.

Only if the application is being made on behalf of a public limited company, public trust, corporation or local authority. In such cases, a photograph is not required when applying for registration.

Yes. You must apply for a separate VAT Registration Certificate.

You should normally make a single application for registration where you carry on one business from more than one location. You may, however, apply to register each place of business separately. If you have a separate place of business enjoying the benefits of a Package Scheme of Incentives, you must register such a place of business separately.

If you change your business in any way, you must notify the Sales Tax Department and as per their guidance, apply for a new Registration Certificate.

If you discontinue your business or dispose of the whole or any part of your business, you must advise the Sales Tax Office that processed your original registration application.

You must tell your Sales Tax Office if you · discontinue your business · transfer or dispose of your business · change your business address · open a new place of business · change the name of business · enter into a partnership · become involved in insolvency proceedings · open or close a current bank account · in the case of a company, become involved in a merger, de-merger or amalgamation

Yes, there are different time limits for different changes and you should make sure you check the deadlines with your local Sales Tax Office. You must notify your Sales Tax Office within 30 days if you discontinue, transfer or dispose of your business. You must notify the Department within 60 days for other changes.

The Sales Tax Office will examine your application. If it is complete, it will be accepted for processing and you will be granted a Registration Certificate. If it is not complete, the application will not be accepted and you will be asked to return with a complete set of documents.