An entrepreneur, who starts a new business, does not require Sales Tax Registration from the very first day, except in case of Importer, who brings taxable goods from outside the state and sells it within the state. In this case, the dealer is liable to pay VAT from the very first sale.

    In other cases, the dealer incurs liability to pay VAT from the day following which the sales exceed Rs.5 lakhs in a financial year. The dealer may voluntarily go for Registration when the sales exceed Rs. 50,000/- in a financial year. In case of voluntary registration, the dealer shall pay Rs.25000/- as security fee.

    The dealer shall apply for registration on-line at http://www.wbcomtax.gov.in and submits the hardcopy of the registration application along with acknowledgement and annexure within ten days at the office of the Joint Commissioner, Sales Tax, Burdwan Charge, Badamtala, Kalna Road, Burdwan-713101. The dealer will be informed on e-mail regarding the status of the application and when granted, the dealer will get the digitised R.C. in his profile.

    To procure application for registration under W. B. VAT ACT, 2003 in form - I affixing the challan of Rs. 100/- from the o/o the joint Commissioner, sales Tax, Burdwan charge, Kalna Road, Badamtala, Burdwan. The registered dealer may avail of the benefits for which he is entitled as per law such as waybills for importing goods from the outside state and declaration forms for availing concession purchase from the outside the state. The benefit of availing declaration forms require registration under Central Sale Tax act which is granted voluntarily/ compulsorily to the VAT dealers on having application in form - A affixed with challan of Rs. 25/-. The requisite documents to be submitted along with application form are as below :-

1. Trade licence from Municipal bodies / Panchayet in support of trade name, business place and nature of business.
2. Documents of rightful occupancies of business place i.e. whether owned, rented, leased, rent free or others.
3. Documents for status of business if partnership, private limited company public limited company, statutory body, co-operative society others etc.
4. Name of tow contact persona, their address and telephones nos. only information required.
5. If the dealer has Branch Offices within state or outside the state, then address of such branches and in case of outside the state, registration numbers and copies of distortion certificates of other states to be furnished. Tread licence in case of each branch within the state is to be enclosed.
6. Address and telephone numbers of Godown / warehouse supported by holding / occupancy documents.
7. In case of manufacturing units address and telephone numbers of factories along with supporting holding / occupancy document.
8. Documents showing details of Bank account(s).
9. Profession tax enrollment / registration certificate copy.
10. PAN / Income tax document.
11. ECC number and certificate of Central Excise if applicable.
12. Purchase / sale documents and books of accounts balance sheet showing inception of business along with year wise purchase / sale if the business is old. For current business from inception to the date of application, the same are to be shown.
13. Passport size photograph dully attested for proprietor each partner, each director as applicable.
14. Telephone numbers, voter’s I.D. Personal PAN Card, personal Bank A/c of proprietor. Director as applicable.
15. Signature name and address of two witnesses, only information.

To get Sales Tax Registration Form go to Download Page and click on VAT / Sales Tax Registration Form download link.

For any assistance or enquiry kindly contact: 0342-2662013 or visit the webpage http://www.wbcomtax.gov.in