Individuals eligible to pay VAT should request registration under VAT Act. Dealers need to register their business and fill up Form 101 for registration along with other necessary documents to registration authorities. This can be done online through the official website of the Commercial Taxes Department, Gujarat. Individuals can follow the step-wise guide mentioned below:
Step 1:Â Log in to the official website of the Commercial Tax Department of the Government of Gujarat
Step 2:Â Click on the e-filing tab
Step 3:Â Duly fill in the form based on the requirements. There are 7 different types of forms, and they are:
- Form No. 101- This form is used to register to pay VAT
- Form No. 101A- This form is used to declare any other places of business, branches, or warehouses maintained in Gujarat.
- Form No. 101-B- This is used to declare places of business, branches or warehouses located outside the state accompanied with their TIN numbers
- Form No. 101C- This form is for informing the authority regarding the details of the individual who is authorised to sign invoices, delivery challans, declarations, etc. Further, a separate form is to be filled out for each person who has these privileges
- From No. 101D- This form is for declaring the people who are ultimately responsible for the business-like owners and directors
- Form No. 101E- This form is used to inform the authorities about the capacity of the company as a manufacturing business
- Form No. 106- With this form, individuals can provide information about managers within the business
Step 4:Â Upload 2 copies of all the necessary documents. The different documents required are:
- Proof of ownership of business and place of business
- Copy of documents like passport & election card of the owner(s)
- Copies of customs and central excise authority issued a registration certificate
- Xerox of last electricity bill and Property Tax bill of the place of business
Step 5:Â All these documents will be verified after submission. Further, a Gazetted Officer, Sales Tax Practitioner or an Advocate will verify these documents
Step 6:Â Post verification, an acknowledgement slip will be provided, which needs to be carefully maintained for future references