Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

10. Issue of Certificates

The authority prescribed shall issue,-

(a) a certificate of VAT registration on Form VAT 105; or

(b) in the case of a Start–up business, a notice on Form VAT 106 in addition to Form VAT 105;

(c) in the case of TOT dealer, a certificate of TOT registration on Form TOT 003.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.