The Nagaland Value Added Tax Rules, 2005 - FORMS
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THE NAGALAND VAT RULES, 2005

FORM VAT-1

[(See rule 7(1)]

Application for Grant of Certificate of Registration U/S 24 *1 and 25 of the Nagaland VAT Act, 2005.

To,

The Assessing Authority

.................... District

I, ......................... Son of........................................ On behalf of the dealer carrying on business whose particulars are given below hereby apply for registration under section............ of the Nagaland VAT Act, 2005:

New Registrant

Amendments pertaining to existing Registrant

Registration Number in case of existing registrant

1.(i) Name in full:

(ii) Father's Name:

(iii) Permanent Address:

(vi) Style of the business:

2. Principal place of Business and contact number (s).

(i) Name of premises/Building

(ii) Flat/Door/Block No.

(iii) Road/Street/Lane

(iv) Village/Area/Locality

(v) Block/Taluk/Sub-Division/town

(vi) Post office

(vii) City/District

(viii) State

(ix) Pin

(x) Telephone number

3. Permanent Account number of the business (PAN)

4. Constitution of the business (whichever is applicable)

Proprietorship	Public Limited Company	Board or Corporation	Government Department
Partnership	HUF	Association of Persons	*
Private Limited Company	Co-operative Society	Club

*(To be specified if not covered by any of the given descriptions)

5. Nature of Business (whichever is applicable)

Manufacturing	*2 Supplier	Whole Sale Trade	Leasing
Mining		Retail Trade
Power Generation/Distribution	Bricks Manufacturer	Commission Agent	Stone Crusher
Works Contractor	Lottery dealer	Eating Establishment	*3

*3 * (To be specified if not covered by any of the given descriptions)

6. *4 Commodities which the business deals in.

7. *5 EAC (Economic Activity Code)

8. Basis *5for seeking registration (whichever is applicable)

9. Date of liability

10. Details of Bank Account(s)

Name of Bank with address	Type of account	Account Number

11. Details of immovable properties owned wholly or partly by the business

Sl. No.	Description of Property	Address where Property situated	Approximate Value	Share Percentage

12. Script in which account books are maintained.

13. The names, addresses and the other details of the proprietor, each of the partner, karta of
HUF and each director (in case of private limited company) are attached as per Annexure-I

14. A copy of the partnership deed/Memorandum of Articles of Association is enclosed.

15. The details of additional place(s) of business are attached as per Annexure-II.

16. The details of security furnished are attached as per Annexure-III.

17. Passport size (self signed) photographs of the proprietor, each of the partner, Karta of HUF
and each Director (in case of private limited company) are pasted below

VERIFICATION

I/We..................... do hereby solemnly affirm and declare that the information contained in this application, including Annexures attached herewith, are true and correct to the best of my/our knowledge and belief.

Place:	Signature of the applicant.......
Date:	Status............
	Full Name......

DECLARATION

(i) I/We hereby undertake to abide by the provisions of the Nagaland Value Added Tax Act, 2005 and the Nagaland Value Added Tax Rules, 2004.

(ii) A sign board in the name of my/our business has already been displayed at all the business premises.

(iii) That the books of accounts in respect of the said business are being maintained and shall be found at the said business premises

Place:	Signature of the applicant.......
Date:	Status............
	Full Name......

AFFIDAVIT.

I, ................. proprietor/partner/karta/authorized officer/head of the department of M/S ................. having our office at ......... do hereby solemnly affirm and declare as under:-

1	Name of the dealer		:
2	Address of registered office		:
3	Nature of business		:
4	Location of premises		:
		North
		South
		East
		West
5.	Business premises (Rented/Self owned/Lease)		:
6.	Holder of Electric Connection		:
7.	Detail of first import		:
		Date
		Bill No.
		Amount (Rs.)
		G.R. No
		Supplier's Name
8.	Detail of first export		:
		Date
		Bill No.
		Amount (Rs.)
		G.R. No.

9.	Detail of first local sale		:
		Date
		Bill No.	:
		Amount (Rs.)
10.	Detail of first local purchase		:
		Date
		Bill No.
		Amount Rs.)
11.	Total sales up to		:
12.	Total purchase up to		:
13.	Value of stocks of goods on which tax has been paid under the Act held on the date of liability to pay tax.		:
14.	Name and Address of securities with TIN		:

Place:
Date:
	DEPONENT

VERIFICATION

I, ......................... Proprietor/partner/karta/authorized officer/head of the department of M/S ...................., having our office at ............... Do hereby solemnly affirm and declare that what is stated above is true and correct to the best of my knowledge and belief and nothing is concealed therein.

Place:

Date:	DEPONENT

(For office use only)

Acknowledgement receipt No......	Date..........	Ward No........


	Signature and Stamp of section clerk

ANNEXURE-I

(To be attached with Form VAT-I)

Information about proprietor, each partner (in case of partnership business)/ Director (in case of Private Company) separately and karta of HUF

1. Full Name in Capitals	.....................................
2. Father's Name in Capitals	.....................................
3. Status	.....................................
4. Extent of interest in business	.....................................

5. Permanent Address	House No.....	Sector/Street.......
	City.............	District..............
	State.............	Pin...................

6. Present Address	House No.....	Sector/Street.......
	City.............	District..............
	State.............	Pin...................

7. Details of all immovable properties owned:

Sl. No	Full address where property is situated	Approximate value	Extent of share

8. Particulars of other business (s) in which the person has interest

Sl. No	Name of business	Address	Extent of share

VERIFICATION

The above details are true and complete to the best of my knowledge and belief and nothing has been concealed therein.

Place..........	Signature of the applicant
Date............

ANNEXURE II

(To be attached with Form VAT-I)

Details of additional places of business

Sl. No	Complete address	Use of premises-factory / godown / office / sale outlet/any other (to be specified)	Telephone Number

VERIFICATION

The above details are true and complete to the best of my knowledge and belief and nothing ahs been concealed therein. I further declare that I shall inform the department whenever there is a change in the information provided in this Annexure.

Place..........	Signature of the applicant
Date............	Full Name...................

	Status..........................

ANNEXURE-III

(To be attached with Form VAT-I)

Details of Security Furnished

Sl. No

Name of the surety

Type of security

Amount

Name and TIN under the VAT Act, of the business in which surety has an interest

Date of expiry in case of bank guarantee

VERIFICATION

The above details are true and complete to the best of my knowledge and belief and nothing has been concealed therein. I further declare that I shall inform the department whenever there is any change in the information provided in this Annexure.

	Signature of the applicant
Place..........	Full Name...............
Date............	Status......................

GUIDELINES:

1. The application has to be made to the Assessing Authority having the jurisdiction over the area of business of dealer.

2. Column 3.- Permanent Account No. (PAN) allotted by the Income Tax department has to be given. In case no such number has yet been allotted, the column should be filled as "Applied for" with the copy of the application filed with the Income Tax department to be annexed with Form VAT-I.

3. Column 7.- EAC (Economic Activity Code) for any dealer has to be chosen from the table of Economic Activity Code provided in the Nagaland Value Added Tax Rules, 2005.

4. Column 6 - it is not necessary for each and every individual item to be included, but class of goods to which such item pertains must necessarily be included in the certificate of registration.

5. Column 8 - The basis for seeking registration which could be one of the following.

a. Import (Receipt) of goods from outside the State.

b. Export (Transfer) of goods to any place outside the State.

c. Turnover exceeding Rupees Three lac.

d. Voluntary i.e. in case nothing of the above is applicable.

6. Column 9 - The date of invoice of the basis of registration mentioned at Column 8.

7. The detail of Bank accounts of the dealer has to be given in Column 10.

8. Share percentage in Column 11 has to be filled in case the property is jointly owned with somebody. Otherwise it will be shown 100%.

9. The language and method of accounting is to be shown in Column 12.

10. The extent of interest in col. 4 of Annexure I has to be shown as profit sharing ratio of respective partner. In case of director of private company, it has to be shown as percentage of respective director's shareholding in total capital of the company.