ADDITION WAREHOUSE

[krishna besta]

Dear Sir,

We are registered under VAT Act 2005. But we are having Warehouse/Godowns in the same City. Is it required get the updation in Sales Tax Office as addition of Warehouse/Godowns. Or no need to get the updation in Sales tax office as a Warehouse/Godowns.

Regards,

Krishna.B

[YAGAY and SUN]

An application for seeking the inclusion of additional place of business will be required to include warehouse/Godown in the registration certificate issued under APVAT Act.  It is also mandatory to disclose such information to the concerned authority.

When they located separately, these locations should be registered as additional place of business. If not 

As per Rule 5(5) (a) of TNVAT rules, When a registered dealer opens a new branch, he shall apply to the registering authority along with the proof of payment of fee (registration fee for addl place of business) within thirty days from the date of opening of the said branch and get his certificate of registration amended accordingly.

 

So it is mandatory to include the additional locations in the certificate and they also issue a separate certificate for the respective location also for displaying in the locations.

 

Thanks and Regards,

 

R USHA

AI Summary

Additional place of business: separate warehouses must be added to VAT registration and disclosed to authorities.
Separate warehouses or godowns must be treated as additional places of business and included in the VAT registration certificate; the dealer must apply to the registering authority with proof of payment of the prescribed fee within the prescribed period, disclosure is mandatory, and the authority will amend the registration and issue certificates for the locations.