Registration of vat in case of export

[Guest]

We have a manufacturing unit under SEZ act. As we do only exports and no domestic sales, we don't have VAT registration. Is it complulsory to have VAT registration?

[Guest]

As per the VAT provisions of all the States, a dealer whose turnover of purchases or sales is above the precribed quantum is required to register under the VAT provision. Sale includes export sale also. Thus irrespective of fact that all the sale are export sale, a dealer is required to obtain registratio under VAT Act.

[Guest]

As per SEZ Rules, Chapter-III [ Procedures for Establishing unit] Form-F in 5 copies to be submitted to the Development commissioner, in this application "Sales Tax Registration" is must to known the locality of Sales/Turnover which will took place of removal of goods [Even for Checkpost authorities] It is complulsory to have VAT registration even for Import of goods, Interstate transaction, etc.,

AI Summary

VAT registration requirement: export sales count as sales, so registration follows when turnover triggers apply. VAT registration is mandatory when a dealer's turnover exceeds the prescribed threshold, and 'sale' includes export sales; SEZ establishment procedures require sales tax registration (Form F) to identify the locality of removal, making VAT registration compulsory for exports, imports and interstate transactions when registration triggers apply.