Every dealer importing goods in the course of business from outside the territory of India;
Every dealer registered or liable to be registered under the Central Sales Tax Act 1956, or any dealer making purchases or sales in the course of inter-state trade or commerce or dispatches any goods to a place outside the State otherwise than by way of sale;
Every dealer residing outside the State but carrying on business within the State and not having any permanent place of business;
Every dealer liable to pay tax on goods listed in Schedule VI;
Every commission agent, broker, del credere agent, auctioneer or any other mercantile agent by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal or principals.
Every dealer availing sales tax deferment or sales tax holiday;
Every dealer executing any works contract exceeding Rs.5,00,000/- (Rupees five lakhs only) for the Government or local authority or every dealer opting to pay tax by way of composition on works contract;
Every dealer liable to pay tax under sub-section (9) of section 4 of the Act [Related Hotels];
Every dealer opting to pay tax under sub-section (8A) of section 4 [Related to Producer of a Feature Film].
Documents to be filed:
1. Application Forms (TOT 001 or VAT 100, 100A,100B)
2. PAN of Individual/Firm/Company etc.
3. Registration/Incorporation Certificate
4. Deed Copy or MOA & AOA
5. Bank Statement
6. Rental Deed [Franking – Montly Rent * 0.045 approximately] or Affidavit (if owned)
7. PANs ID & Address of Directors/Partners
VAT 104 is used if you are applying for registration more than 3 months before expecting to make taxable sales (start up business). It is different from voluantary Registration, in which taxable turnover does not exceed the VAT registration limit of Rs.10 lakhs in the case of sales of goods in any consecutive 3 months period and you do not expect to exceed these limits in the next 3 months.
VAT 250 is to be filled by Works Contractor/Hotelier, if they want to pay sale tax by way of composition.
However, to opt for options (i) or (ii) or both, details of proposed contract must be given.
[Even though States are divided, both AP & Telangana are governed VAT Act passed in 2005]
FOR DETAILED INFORMATION DOWNLOAD BELOW ATTACHMENTS.