Many people in India still hear the term “Company VAT Registration Number” and get confused. Some see it on old invoices, some hear it from senior business owners, and others come across it while dealing with state tax departments or legacy records.

So the natural questions are:

• What is a Company VAT Registration Number?
• Is VAT still applicable in India?
• Do companies still need VAT registration?
• How is VAT different from GST?

This article will answer all these questions in simple language, using both trusted factual knowledge and practical business understanding.

What Is a Company VAT Registration Number?

A Company VAT Registration Number was a tax identification number issued to businesses and companies that were registered under the Value Added Tax (VAT) system in India before GST was introduced.

This number was allotted by the State Commercial Tax Department and was used to:

• Collect VAT on sale of goods
• File VAT returns
• Claim input tax credit
• Identify the business as a VAT-registered dealer

In simple words, the VAT Registration Number worked as a sales tax identity for companies dealing in goods.

Understanding VAT in Simple Terms

What Is VAT?

VAT (Value Added Tax) was an indirect tax charged on the sale of goods at different stages of production and distribution.

Each seller added VAT on sales and claimed credit for VAT paid on purchases.

Example:

• Manufacturer sells goods → VAT charged
• Wholesaler sells goods → VAT charged
• Retailer sells goods → VAT charged

Each stage paid VAT only on the value added.

Was VAT Applicable All Over India?

Yes, but with a difference.

• VAT was state-level tax
• Each state had its own VAT Act
• VAT rates and rules differed from state to state
• Registration numbers were issued by state tax authorities

That’s why VAT numbers looked different in different states.

Structure of a Company VAT Registration Number (Earlier)

There was no single uniform format across India, but generally, a VAT number included:

• State code
• Dealer / company registration number
• Check digit

Example (illustrative):

24ABCDE1234F1Z

Each state had its own numbering pattern, unlike GST which is uniform across India.

Who Needed VAT Registration Earlier?

Before GST (pre-July 2017), VAT registration was mandatory for:

✔ Companies dealing in sale of goods
✔ Traders, wholesalers, retailers
✔ Manufacturers
✔ Importers and exporters of goods
✔ Businesses crossing state-specific turnover limits

Service providers were not under VAT (they were under Service Tax).

Is VAT Still Applicable in India?

Short Answer: No, VAT is mostly abolished

On 1st July 2017, the Indian government introduced GST (Goods and Services Tax).

GST replaced:

• VAT
• Service Tax
• Excise Duty
• CST (Central Sales Tax)

So today:

• Companies do NOT get new VAT registration numbers
• VAT registration is closed for most businesses

Then Why Do People Still Talk About VAT Registration Number?

Good question. There are several reasons:

1. Old Records & Legacy Businesses

Many companies that existed before 2017 still have:

• Old VAT numbers
• VAT returns history
• VAT assessment cases

2. Legal & Audit Purposes

During:

• Income tax scrutiny
• Business audits
• Old litigation cases

VAT registration numbers are still referenced.

3. Some Goods Still Under VAT

Even today, VAT exists on limited items, such as:

• Alcohol for human consumption
• Petroleum products (petrol, diesel)
• Aviation turbine fuel
• Natural gas (in some states)

Businesses dealing exclusively in these goods may still interact with VAT departments.

Difference Between Company VAT Registration Number and GSTIN

Many people confuse VAT number with GST number. Let’s simplify.

👉 GSTIN has replaced VAT number for most businesses.

What Happened to Existing VAT Registration Numbers?

When GST was introduced:

• VAT registrations were migrated to GST
• Businesses received GSTIN linked with PAN
• Old VAT numbers became inactive
• Historical data remained with state tax departments

So VAT numbers still exist in records but are not used for current taxation.

Can a Company Have Both VAT Number and GST Number?

Yes, in some cases:

• Old companies may still have archived VAT numbers
• Businesses dealing in petroleum or liquor may still interact with VAT
• Legal cases may require both references

But for normal business operations, GST is the only valid system.

How to Check Old VAT Registration Number of a Company?

Online Methods (Limited Availability)

Some states still allow:

• Dealer search on commercial tax portals
• VAT assessment portals

But most VAT portals are archived or merged with GST systems.

Offline Methods

• Old VAT registration certificate
• Old invoices (pre-2017)
• Audit reports
• Tax assessment orders

If needed, you can also approach:

• State Commercial Tax Office
• Chartered Accountant handling old records

Why Common People Should Know About VAT Registration Number

Even though VAT is mostly abolished, understanding it helps you:

✔ Read old invoices correctly
✔ Understand legacy business documents
✔ Avoid confusion between VAT and GST
✔ Deal with property, fuel, liquor businesses
✔ Understand India’s tax evolution

This knowledge is especially useful for:

• Small traders
• Business students
• Entrepreneurs
• Job seekers in accounts & compliance roles

Common Myths About VAT Registration Number

❌ VAT is same as GST

No. VAT was state-based; GST is national.

❌ VAT number is still mandatory

No. Only GST registration is mandatory now.

❌ Service providers had VAT numbers

No. They had Service Tax registration.

❌ VAT returns are still filed

Only in rare, legacy, or special cases.

Present Tax Identity for Companies in India

Today, a company may have:

• CIN – Company legal identity
• PAN – Tax identity
• GSTIN – Indirect tax identity

VAT number is now a historical tax identifier.

Final Summary (In Simple Words)

• Company VAT Registration Number was a tax ID under the old VAT system
• It applied mainly to goods-based businesses
• VAT was replaced by GST in July 2017
• New VAT registrations are no longer issued
• Old VAT numbers still exist in records and legal cases
• GSTIN is now the main tax registration number for companies

Final Expert Advice

If you are:

• Starting a new business → You do NOT need VAT registration
• Running an old business → Maintain VAT records for compliance
• Seeing VAT on old bills → It’s valid for that time period
• Confused between VAT & GST → Always rely on GSTIN today