Haryana Vat Registration

VAT or Value Added Tax is a tax on the sale and purchase of goods. VAT is regulated by the State Governments through the VAT Act enacted in each of the State in India. The sale and purchase of goods in the State of Haryana is regulated by the Haryana Value Added Tax Act, 2003. In this article, we look at Haryana Vat in detail.

VAT Registration

Haryana Vat registration must be obtained by any person or business or not-for-profit entity which sells, supplies or distributes any goods in the State of Haryana. Even those entities doing seasonal business or any entity involved in import or export of goods from the State of Haryana, irrespective of the main place of business of such entity, must obtain Haryana Vat registration. However, in the case of a Farmer or member of his family, who sells within Haryana exclusively, the agricultural produce grown by himself or grown on any land in which he has an interest whether as owner, is not required to obtain VAT registration.

Any dealer importing or exporting goods from the State of Haryana must obtain VAT registration on and from the day of first sale or purchase. Also, any dealer who resides outside the State of Haryana but delivers or supplies or distributes any goods in the State of Haryana, must obtain VAT registration on and from the day of first sale or purchase.

Any other class or classes of dealers, which most entities and businesses fall under, are required to obtain Haryana Vat registration on or from the day on which gross turnover exceeds Rs. 5 lakhs.

Security Deposit for Haryana Vat Registration

Under Haryana Vat regulations, the VAT registration Officer can impose security deposit as a condition for issuance of VAT registration certificate. VAT security deposit is required if the VAT Officer thinks a deposit is necessary to ensure proper realisation of the VAT payment and VAT return filing.

In case a VAT Officer decides to impose a security deposit, then he must do so by an order in writing and record the reasons. In any case, the aggregate of the amount of security deposit should not exceed the tax payable and the VAT applicant must be given a reasonable opportunity for being heard, if requested.

Haryana Vat Return Filing

Entities having Haryana VAT registration must file VAT returns as per the Haryana Vat Act. The due date for Haryana Quarterly VAT return filing is the last day of the month following the quarter. Hence, quarterly VAT returns in Haryana are due on April 30th, July 31st, October 31st and January 31st. Also, an annual VAT return must be filed by those entities having Haryana Vat on or before 30th November, for the immediately succeeding year.

Haryana Vat Payment

An entity registered as a Haryana VAT dealer and having an aggregate VAT & CST liability of upto Rs.1 lakh in the preceding year is required to pay Haryana Vat by the 15th of each month. In case of small traders having less than Rs.1 lakh of VAT & CST liability in the preceding year, VAT payments can be made for a quarter within the month immediately following the quarter.

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Frequently Asked Questions

Common questions about Haryana VAT Registration and Compliance Services.

Haryana VAT, or Value Added Tax, is a tax levied on the sale and purchase of goods within the state of Haryana. It is regulated by the Haryana Value Added Tax Act, 2003, enacted by the state government.

Any person, business, or non-profit entity that sells, supplies, or distributes goods in the state of Haryana must obtain Haryana VAT registration. This includes entities involved in seasonal business, import, or export of goods from Haryana, regardless of their main place of business.

Yes, farmers or members of their families who exclusively sell agricultural produce grown by themselves or on land they have an interest in (as owners) within Haryana are not required to obtain VAT registration.

Dealers importing or exporting goods from Haryana must obtain VAT registration from the day of their first sale or purchase. Other dealers must obtain registration on or from the day their gross turnover exceeds Rs. 5 lakhs.

Yes, the VAT registration officer can impose a security deposit as a condition for issuing the VAT registration certificate if they think it's necessary to ensure proper realization of VAT payment and return filing. However, the applicant must be given a reasonable opportunity for a hearing.

Quarterly VAT returns in Haryana are due on the last day of the month following the quarter (April 30th, July 31st, October 31st, and January 31st). Additionally, an annual VAT return must be filed by November 30th for the immediately succeeding year.

Entities with an aggregate VAT and CST liability of up to Rs. 1 lakh in the preceding year must pay Haryana VAT by the 15th of each month. For small traders with less than Rs. 1 lakh liability, VAT payments can be made quarterly within the month following the quarter.

Yes, any dealer residing outside Haryana but delivering, supplying, or distributing goods in the state must obtain Haryana VAT registration from the day of their first sale or purchase.

No, the aggregate amount of the security deposit should not exceed the tax payable by the VAT applicant.

Yes, any entity involved in the import or export of goods from the state of Haryana, irrespective of their main place of business, must obtain Haryana VAT registration.