VAT Registration Services

State VAT Registration for Businesses Dealing in Liquor and Petroleum Products, the Goods That Remain Outside GST

Value Added Tax largely disappeared from the Indian tax landscape when GST was introduced in July 2017 - but not completely. For the specific goods still kept outside GST, namely alcoholic liquor for human consumption and the five specified petroleum products, the pre-GST state VAT Acts continue to operate exactly as they did before, running in parallel with GST for everything else a business does.

If your business deals in any of these goods, VAT registration remains a live, mandatory compliance requirement alongside your GST registration, not a relic of the past. Our VAT registration services cover fresh registration, amendment, multi-state registration, and cancellation for dealers in liquor and petroleum products.

Our VAT Registration Services

VAT Registration for Liquor & Petroleum Dealers

Fresh VAT registration under the applicable state VAT Act for businesses dealing in alcoholic liquor or the specified petroleum products.

Continuation of Legacy VAT Registrations

Support for businesses maintaining pre-GST VAT registrations that remain relevant solely because of continuing liquor or petroleum dealings.

Amendment of VAT Registration

Updating VAT registration details for changes in business name, address, constitution, or authorised signatory.

Multi-State VAT Registration

Coordinated VAT registration across multiple states for pan-India dealers in liquor or petroleum products.

VAT Registration Cancellation / Surrender

Application for cancellation or surrender of a VAT registration on cessation of the relevant business activity.

VAT vs GST Applicability Advisory

Advisory for businesses dealing in a mix of GST goods and VAT goods on which registration, and which compliance track, applies to which part of the business.

Key Facts About VAT Registration Today

VAT registration today is relevant only for dealers in the goods still kept outside GST - alcoholic liquor for human consumption and the five specified petroleum products (petroleum crude, high-speed diesel, petrol, natural gas, and ATF)
VAT continues to be levied under state-specific VAT Acts, which remained in force for these goods even after most other state-level indirect taxes were subsumed into GST from July 2017
A dealer whose turnover of VAT-covered goods crosses the threshold prescribed under the applicable state VAT Act must obtain VAT registration, in addition to any GST registration held for other goods or services
VAT registration requires state-specific documentation - PAN, address proof, constitution documents, bank details, and, for liquor businesses, the relevant excise licence
Businesses dealing in both GST goods and VAT goods - such as a hotel serving food under GST and liquor under VAT - must maintain separate registrations, records, and returns for each
VAT registration numbers (commonly referred to as a TIN) continue to be quoted on VAT invoices, returns, and state-specific statutory forms relevant to liquor or petroleum dealings

Frequently Asked Questions

Is VAT registration still required after the introduction of GST?

Yes, but only for businesses dealing in the specific goods still kept outside GST - alcoholic liquor for human consumption and the five specified petroleum products. For every other kind of goods and services, GST registration has replaced VAT registration.

Who needs to register under VAT today?

Manufacturers, distributors, wholesalers, and retailers of liquor or of petroleum crude, diesel, petrol, natural gas, or ATF need VAT registration under the applicable state VAT Act, once their turnover of these goods crosses the state-prescribed threshold.

Can a business hold both GST and VAT registration at the same time?

Yes, and for many businesses in the liquor or petroleum trade, this is the norm. A single business can hold GST registration for its general goods and services, and a separate VAT registration for the specific liquor or petroleum products it deals in.

What documents are required for VAT registration?

Typical requirements include PAN of the business, proof of business address, constitution documents (partnership deed, certificate of incorporation, etc.), bank account details, and, for liquor dealers, the relevant state excise licence. Exact requirements vary by state.

Is there a turnover threshold for VAT registration?

Yes, each state VAT Act prescribes its own turnover threshold for mandatory VAT registration in respect of liquor or petroleum products. Businesses below the threshold may not be required to register, though many choose to register voluntarily depending on their trade requirements.

Get VAT-Registered for the Goods That Still Need It

Fresh registration, amendments, and multi-state VAT registration for liquor and petroleum businesses.