Registration of Residential Premises

[Asked by Guest]

Hi Experts,

Can an online trader (e-commerce model) get CST or VAT registration for residential premises? He does not have a commercial property (owned or rented).

Also, is a registration under Shops and Establishment Act also required for such residential property?

Thanks

[MANDAVILLI RAMAKRISHNA]

In Andhra pradesh, the practical system is to ask for Sufficiently stamped lease deed only in case of lease premises. There is no question of Residential or commercial property. In common sense, one can do business from Residential premises also. In case of own premises, just give an affidavit with title proof that no rent is required to be paid.

I observed in many cases, the tax officers will be pleased to give registration in case of owned premises because there is lesser chances of evasion of tax in those cases.

I was asking about the practical concerns. In U.P., some people complain about the tax inspectors expecting some bribe for approving the premises, particularly if they are residential. Perhaps, I did not elaborate my question much.

AI Summary

Tax registration from residential premises: leased premises need stamped lease deed, owned premises need title affidavit for registration.
An online trader can obtain VAT/CST registration using a residential premises; leased premises typically require a sufficiently stamped lease deed, while owned premises generally require an affidavit with title proof. Tax officials tend to favor registrations at owned premises due to lower perceived evasion risk, though administrative practice and informal obstacles may vary by jurisdiction.