As it is learnt that new registration process under GST Act is expected to commence w.e.f. 19.06.2017. Dealers who are required to take new registration under WBVAT Act due to compulsory liability, are hereby ADVISED to submit their VAT registration application along with hard copy immediately and preferably before 20th. June’17 to avoid any possible technical difficulty.

Registration related data on dealers registered under VAT till 20th. June’17 will be sent to GSTN by 21st. June for creation of Provisional IDs necessary for migration to GST from VAT. Such IDs provided by GSTN may be available for use possibly not before the first week of July.

For dealers registered after 20th. June, the IDs created by GSTN would possibly reach by the 2nd. week of July or later, while GST Act is in force from 1st. July’17.

During this period, i.e., from 1st. July till migration from VAT to GST is successfully completed, business of such newly registered VAT dealers may get hampered due to non-availability of valid GSTIN (registration number under GST).

Those interested in voluntary registration are ADVISED to file new registration under GST in GST common portal.

Please register early under VAT or wait for GST to come to avoid any hassle.

Directorate of Commercial Taxes

                                                                                                                                                              West Bengal

1. Trade License of :
(a) Principal Place of Business, (b) Branch office, if any, (c) Warehouse, if any,
2. PAN Card :
a. PAN Card of the Company/Partnership Firm/HUF.
b. PAN Card of the Prop./Partner/Directors/Karta of the HUF
3. Proof of Residence of The Prop./Partners/Directors/Karta of HUF: (any one of the following)
(a) Election ID Card. (b) Passport. (c) Driving License (Not Learner’s). (d) Ration Card.
(e) Current Electricity Bill. (f) Current Telephone bill (BSNL Landline) (g) Aadhar Card.
4. First and last page of Updated Bank Statement of Current Account of the Firm.
5. Legal Occupancy of Principal place of Business/Factory/Warehouse/Additional Place of Business
and Branch – as applicable:
a)Ownership: Current tax paid receipt issued by Corporation/Municipality/Panchayat.
b)Rental : Rent receipt and copy of the Tenancy Agreement, if any.
c)Rent Free Accommodation: No Objection Certificate of the Landlord along with
Property tax receipt of the original Landlord.
6. Deed of Partnership/Memorandum & Articles of Association.
7. Form 32 and 18 under Companies Act, 1956 or in the appropriate Form under the Companies Act, 2013,
8. Duly signed copy of the print-out of Annexure A/B with self attested photographs pasted there on.

As it has become MANDATORY to submit New Registration Applications under VAT/CST using Digital Signature Certificate (DSC) only, you are requested to procure DSC of Class 2B for filing the application for new registration and install the license in your computer. You can submit the filled application only after signing it with proper DSC. )

Click for user manual

10. In case of any problem, other than the technical ones, please contact Central Registration Unit
(Phone: 033 71221487; e-mail: