Sales Tax Registration
Sales Tax Registration – Classic Partners LLP
Classic Partner – Tax & Compliance Advisors
What is Sales Tax / VAT Registration?
Earlier, businesses in India dealing with the sale or manufacture of goods were required to obtain Sales Tax Registration. Over time, this was replaced with VAT Registration (Value Added Tax), which became synonymous with TIN (Taxpayer Identification Number) and CST (Central Sales Tax).
VAT was a multi-stage, state-level tax collected at each point of sale, but with the benefit of Input Tax Credit (ITC) – ensuring tax was ultimately borne only by the end consumer.
While GST has now replaced VAT, VAT/TIN registration details remain relevant for historical compliance and in states where past assessments or legacy disputes may still apply.
Advantages of VAT Registration (Earlier Regime)
State-Specific Compliance – VAT was governed by the State Government, so rules varied across states.
Consumer Pays the Tax – Businesses could claim ITC on purchases, making VAT a pass-through tax until the end consumer.
TIN / CST Integration – VAT Registration automatically served as CST and TIN registration.
Compliance Track Record – For legacy cases, having VAT registration details helps in audits, refunds, or litigation.
Due Dates (Old VAT Regime)
VAT Returns – Monthly, due by the 20th of each month.
VAT Payments – Deposited quarterly (for proprietorships, partnerships, LLPs) or monthly (for companies).
Applicability of VAT Registration (Earlier)
Registration was mandatory if the business turnover exceeded:
₹5 lakhs (in many states)
₹10 lakhs (in states with higher thresholds)
All dealers, traders, and manufacturers had to obtain a TIN Number (11-digit unique code).
Documents Required
For Proprietors / Partners / Directors
PAN Card copy
Aadhaar Card / Voter ID
Passport-sized photographs
For Entities (Companies / LLPs / Partnerships)
PAN Card copy of company
MOA & AOA (for companies)
Certificate of Incorporation (company)
Partnership Deed (for firms)
Proof of address (Property papers / Rental agreement)
Utility bill of business premises
Registration Process (Earlier)
Submission of PAN, identity, and address proofs of business owners/directors.
Submission of entity documents – MOA/AOA, Incorporation Certificate (for companies) or Partnership Agreement (for firms).
Proof of business premises (rental agreement / property ownership + utility bill).
Physical inspection of premises by the VAT Department.
Upon approval, allotment of TIN (11-digit Taxpayer Identification Number) and VAT Registration Certificate.
Why Classic Partner?
At Classic Partner, we provide expert assistance in:
Legacy Sales Tax / VAT compliance & dispute resolution
Transition from VAT/CST to GST compliance
Support in case of VAT assessments, refunds, or notices
Advisory on historical input tax credit reconciliation
Need guidance on VAT or legacy Sales Tax compliance?
Connect with Classic Partner – your trusted advisors for business taxation and regulatory compliance.
