VAT registration

[vikas girdhar]

now in all the states VAT is Applicable, so it is necessary for MOF to make a single VAT registation no across the country like: PAN & service tax no.whether any step is proposed in this direction by MOF?

[Guest]

Though VAT is now introduced in all the States, of course without uniformity in number of aspects, it is only the STATE subject and is governed /controlled by various States differently. Thus, it may not be possible to have single Registration for all the States. For the same reason, even in GST era, I am of the view that Single GST registration may not be introduced across the States.

[Guest]

As long CST applicable for Interstate transaction, Different VAT laws applicable state wise, since it is state laws on revenue, it may not possible for single VAT registration,we have single CST registration for all states transaction which may be appreciated.

AI Summary

State-based VAT registration: differing state laws preclude a single nationwide VAT registration, including under GST frameworks. VAT is a state subject with differing state laws and administrative procedures; because of this lack of uniformity, a single pan India VAT registration analogous to PAN or service tax is not feasible. The persistence of Central Sales Tax for interstate transactions and the state specific nature of VAT suggest similar limitations would remain under any GST framework absent fundamental changes to the allocation of taxing powers.