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  • Tamil Nadu VAT

    TN VAT, also known as the Tamil Nadu Value Added Tax was originally in effect from January 1 , 2007. The Section 2(49) of the Act clearly states VAT to mean a tax on sale of goods which includes every point in the series of sales by the registered dealer who has the the provision of credit of input tax paid or payable at the previous point of purchase.

    Tamil Nadu VAT Rates:

    There are certain special rates that are beyond the VAT umbrella such as petrol, etc. These goods do not require the TNVAT application. The TNVAT rates are in the order of:-

    1. 1% of Jewellery Metals and Stones including bullion, noble metals, precious stones, worn-out jewellery etc.
    2. 4% on any sort of acids and chemicals of all sorts as well as agricultural implements or even bamboo etc.
    3. 12.5% on all goods other than the ones that are exempted in 4th Schedule and those specified in 2nd Schedule and Part A and Part B of the 1st Schedule of the TN VAT law.

    TN VAT Registration:

    There are majorly 4 categories of dealers who are supposed to obtain registration from the Head of the Assessment Circle in whose jurisdiction the dealer’s principal place of business is situated.

    Hence, the TN VAT registration process has to be carried out mainly at the Head of the Assessment Circle.

    • The dealers whose total turnover in sales and purchase is not less than Rs 10 lakhs for a particular year are to get registered based on the the mandate of the Act.
    • The dealers whose total turnover is however not less than Rs 5 Lakhs are also subject to registration.
    • Dealers who wish to commence the business, on option along with casual traders, agent of non-resident dealer and even dealers in jewellery irrespective of quantum of turnover must obtain registration.

    The TN VAT registration fees attracts a levy of Rs 500/ for the principal place of business. For each additional place of business requires Rs 50/- for each of the branches, godowns or workshops.

    Security deposit is not required for dealers during the registration. The permanence of the registration is subject to cancellation by the concerned Department or if the business ceases when reported by the dealer.

    Renewal of the TN VAT registration once the receipt of application is acknowledged and filed by the dealer, will issue a certificate of registration within a timespan of 30 days from the date of receipt of application.

    The Commercial Taxes Department also has provisions for e-services that can be accessed at www.tnsalestax.com, www.tnsalestax.gov.in, or www.tnvat.gov.in. This procedure is however different and separate from the the Central Sales Tax Act, 1956 procedure.

    Every company including its branches within the state is to be assigned only one TIN and as for conglomerates, a separate TIN should be assigned to each separate legal entity after the registration.

    TNVAT Forms:

    For each procedure there are downloadable forms available, pertaining to the TN VAT. There are various procedures pertaining to the usage of TN VAT and hence all these forms are absolutely necessary to have access to for any business.

    TNVAT Return e-Filing and Payment:

    E-filing and payment for the TN VAT is extremely simple and uncomplicated. There are certains login details and pages that will help you carry out the procedure for the same. You should have simply the details of same at an arm’s reach. Also payment can be done online at the same time. You simply have to login, fill in required details, choose the bank and pay post authentication. the information that you provide is absolutely secure and so is the payment gateway. However not that the payment links and procedure may be different in certain circumstances.


    1. Why is TNVAT a necessity?

      VAT is generally considered and in many way is a multi-stage tax on certain goods and is levied across various stages of the good’s production and supply along with credit given for the tax that is paid at each stage of the Value addition.

    2. Who is a Dealer according to the TNVAT Act?

      The Tamil Nadu VAT Act considers a dealer, as a person who sells, supplies, purchases or distributes the goods when in business for valuable consideration. This includes any local authority, company, casual trader, or even person who effects transfer of the property in goods other than by way of sale, hotels, restaurants, Customs department, insurance company, corporation or companies of state and central governments, etc.Refer Section 2(15)of the Act.

    3. When did the Tamil Nadu Value Added Tax Act come to effect?

      The Tamil Nadu Value-Added Tax Act was established in 2006 while it came into effect from January 1, 2007.

    4. Where is the Tax levied?

      The TN VAT as the name suggests is applicable only for business within the state of Tamil Nadu.

    5. Where can i find the forms pertaining to TN VAT?

      Downloadable forms pertaining to TN VAT are available online.

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