If you are a manufacturer of any item / goods / product just ensure the following regulation are being followed:

• Register with District Commissioner M.S.M.E.
• Obtain the PAN No. as per income tax laws and pay the income tax on your assessed income during the year.
• Register with Registrar of company or Registrar of firm depending upon structure of your enterprise.
• Obtain Gujarat VAT registration no if your turnover is more than Rs. 5 Lakh during the year and pay the VAT at applicable rate to your product. Such tax is to be deposited monthly / quarterly.
• Obtain the Central excise registration if your turnover is more than Rs. 150 Lakh (note that you have to apply for registration when turnover reaches to Rs. 90 Lakh). Pay the central excise at applicable rate to your product. Such tax is to be deposited monthly.
• Obtain the shop act license if you have shop / retail outlet within jurisdiction of local municipal corporation, panchayat.
• If you want to import / export any item, you must have to register with DGFT for IEC.
• If you are providing servicing with the manufacturing and turnover of service provided during the year exceeds Rs. 10 Lakh you have to pay service tax
• Obtain the professional tax registration with local municipal corporation and pay the applicable flat professional tax.
• Obtain the labour laws registration if your labour / workmen exceeds 10.
• Obtain the industry specific registration depending the line of activity of your enterprise.
• If you are paying sum of Rs. 6000/- or more to any of you employee, you need to deduct the tax on employment at applicable rate and deposit with local municipal corporation.

If you are engaged in providing any type of service the following regulation are being followed:

• Register with District Commissioner M.S.M.E.
• Obtain the PAN No. as per income tax laws and pay the income tax on your assessed income during the year.
• Register with Registrar of company or Registrar of firm depending upon structure of your enterprise.
• If you want to import / export any item, remit money you must have to register with DGFT for IEC.
• Obtain the service tax registration if your service turnover is above Rs. 10 Lakh. (you have to apply for service tax registration when your turnover exceeds Rs. 9 Lakh) Pay the service tax at applicable rate
• Obtain the professional tax registration with local municipal corporation and pay the applicable flat professional tax.
• Obtain the shop act license if you have shop within jurisdiction of local municipal corporation, panchayat.
• If you are paying sum of Rs. 6000/- or more to any of you employee, you need to deduct the tax on employment at applicable rate and deposit with local municipal corporation.

If you are engaged in providing any type of service the following regulation are being followed:

• Obtain the PAN No. as per income tax laws and pay the income tax on your assessed income during the year.
• Register with Registrar of company or Registrar of firm depending upon structure of your enterprise.
• Obtain Gujarat VAT registration no if your turnover is more than Rs. 5 Lakh during the year and pay the VAT at applicable rate to your product. Such tax is to be deposited monthly / quarterly.
• Obtain the shop act license if you have shop within jurisdiction of local municipal corporation, panchayat.
• If you want to import / export any item, you must have to register with DGFT for IEC.
• Obtain the professional tax registration with local municipal corporation and pay the applicable flat professional tax.
• If you are paying sum of Rs. 6000/- or more to any of your employee, you need to deduct the tax on employment at applicable rate and deposit with local municipal corporation.

Apart from our general guidance, the silver, gold entrepreneur has to keep the following things in mind:

• Gujarat VAT will be applicable on sale of precious jewellery at a rate of 1% on sale.
• If you are in manufacturing of ornaments of silver or gold, then note that presently no excise is applicable by general circular of excise department unless the jewellery are being sold under the brandname.
• If you are selling ornaments (whether silver or gold or just bullion) having value of more than Rs. 5 Lakh at one instance, you are required compulsory to obtain PAN Card of purchaser as per income tax laws.
• If you are selling goods and transporting goods within Gujarat or outside Gujarat it is advisable to have Form No. 402 with your bill (If your company’s annual turnover is more than 50 Crores, Form No. 402 is required to be generated online from Vat’s website). It is required as per Guajrat VAT act and the same will be demanded at designated check post.
• If you are selling goods to state like UP, they require Form No. 38 along with your bill. It is as per UP VAT Act. Moreover, for other state, just ensure with such purchaser if any other forms are required or not as per their state VAT Act.

If you are transporting precious ornaments with yourself in all over India, you can do it, there is absolutely no ban on doing business all over India. You just need to ensure that you are having enough proof to identify yourself and the goods. For sake of convenience we will provide you complete file of travelling.

Apart from our general guidance, the imitation jewellery entrepreneur has to keep the following things in mind:

• Gujarat VAT will be applicable on sale of imitation jewellery at a rate of 5% on sale.
• Gujarat VAT has notified some of the items like Bangles, Chuda, Chudi, Rakhi, Hairpin, Mangalsutra etc as tax free items. So no vat is payable on sale of such items.
• If you are selling taxable goods outside the Gujarat and the purchaser is capable to issue you C form on your sale invoice, you have to charge CST @ 2% only instead of regular 5%.
• If you are selling goods and transporting goods within Gujarat or outside Gujarat it is advisable to have Form No. 402 with your bill. It is required as per Guajrat VAT act and the same will be demanded at designated check post.

If you are manufacturing the imitation jewellery and your turnover is above Rs. 150 Lakhs, you are required to pay excise duty at applicable rate.

Apart from our general guidance, the entrepreneur has to keep the following things in mind:

• Generally, the job work does not attract Gujarat VAT as they are not selling the goods. However, it is advisable to obtain the Gujarat VAT registration.
• Generally, the job work also does not attract the Service tax as the job worker is not service provider but a manufacturer so Service tax is not applicable.
• The excise is attracted at applicable rate if the turnover exceeds Rs. 150 Lakhs. However, if the job work is done on other’s behalf and such person pays the excise duty then you are not required to pay the excise provided required documents are kept as per excise rules.

Apart from our general guidance, the entrepreneur has to keep the following things in mind:

• Generally, the saree / textile printing work does not attract Gujarat VAT as they are not selling the goods. However, saree / textile printing other than cotton saree, it attracts flat 0.5% VAT on gross turnover.
• Generally, the saree printing job work does not attract the excise based on exception.

Number of governmental subsidy (TUFS and Interest subsidy under Gujarat Textile Policy) is available on installation of new machinery so modernization of unit is advisable to survive in competitive environment.

Apart from our general guidance, the entrepreneur has to keep the following things in mind:

• Gujarat VAT will be applicable on sale of oil engine / machinery at a rate of 5% on sale.
• If you are selling taxable goods outside the Gujarat and the purchaser is capable to issue you C form on your sale invoice, you have to charge CST / VAT @ 2% only instead of regular 5%.
• If you are selling goods and transporting goods within Gujarat or outside Gujarat it is advisable to have Form No. 402 with your bill. It is required as per Guajrat VAT act and the same will be demanded at designated check post.

If you are manufacturing the oil engine / machinery and your turnover is above Rs. 150 Lakhs, you are required to pay excise duty at applicable rate

Apart from our general guidance, the entrepreneur has to keep the following things in mind:

• Gujarat VAT will be applicable on sale of automobile parts at a rate of 5% on sale.
• If you are selling taxable goods outside the Gujarat and the purchaser is capable to issue you C form on your sale invoice, you have to charge CST / VAT @ 2% only instead of regular 5%.
• If you are selling goods and transporting goods within Gujarat or outside Gujarat it is advisable to have Form No. 402 with your bill. It is required as per Guajrat VAT act and the same will be demanded at designated check post.

If you are manufacturing the automobile parts and your turnover is above Rs. 150 Lakhs, you are required to pay excise duty at applicable rate.

Apart from our general guidance, the entrepreneur has to keep the following things in mind:

• Gujarat VAT will be applicable on flooring tiles at a rate of 15% on sale.
• If you are selling taxable goods outside the Gujarat and the purchaser is capable to issue you C form on your sale invoice, you have to charge CST / VAT @ 2% only instead of regular 15%. (Presently it is observed by the Government that some of the fake C forms are being issued by the purchaser, so in order to avoid such situation, you are required to ensure that the purchaser is genuine and verify their details externally.)
• If you are selling goods and transporting goods within Gujarat or outside Gujarat it is advisable to have Form No. 402 with your bill. It is required as per Guajrat VAT act and the same will be demanded at designated check post.
• If you are manufacturing the automobile parts and your turnover is above Rs. 150 Lakhs, you are required to pay excise duty at applicable rate.

Number of governmental subsidy is available on installation of new machinery so modernization of unit is advisable to survive in competitive environment.

Apart from our general guidance, the entrepreneur has to keep the following things in mind:

• Gujarat VAT will be applicable on sale of parts at a rate of 5% on sale.
• If you are selling taxable goods outside the Gujarat and the purchaser is capable to issue you C form on your sale invoice, you have to charge CST / VAT @ 2% only instead of regular 5%.
• If you are selling goods and transporting goods within Gujarat or outside Gujarat it is advisable to have Form No. 402 with your bill. It is required as per Guajrat VAT act and the same will be demanded at designated check post.

If you are manufacturing the parts and your turnover is above Rs. 150 Lakhs, you are required to pay excise duty at applicable rate.

Apart from our general guidance, the entrepreneur has to keep the following things in mind:

• Gujarat VAT will be applicable on sale of various products at various rate. You need to classify your product correctly.
• If you are selling taxable goods outside the Gujarat and the purchaser is capable to issue you C form on your sale invoice, you have to charge CST / VAT @ 2% only instead of regular tax. No need to charge tax / collect C form in case if you product is tax free.
• If you are selling VAT taxable goods and transporting goods within Gujarat or outside Gujarat it is advisable to have Form No. 402 with your bill. It is required
• as per Guajrat VAT act and the same will be demanded at designated check post.
• Obtain license from food and drug department (FSSCI).

Obtain AGMARK if it is applicable to your product.

Apart from our general guidance, the entrepreneur has to keep the following things in mind:

• Sale of flat, residential house, office, shop does not attract Gujarat VAT. However, Gujarat VAT will be applicable on purchase of items from unregistered dealers for your construction. So, it is advisable to purchase goods that are used in construction from VAT registered dealer.

Sale of flat, residential house, office, shop does not attract Service tax. However, Service tax will be applicable on bookiing amount and advance installment received from the buyers at applicable rate.