Frequently Asked Questions


Total Records : 83
Sr. No. Subject
1 What is the difference between Informational and Transactional Portal?
 Ans 
In Informational Portal, you can view and download all the Commercial Taxes Department related information, Notifications, Acts, Rules, Forms and Tax application Process documents.

In Transactional Portal, you can do all your taxation related activities like e-Registration, e-Payment, e-Returns, e-CST Forms Issuance etc.

 
2 Why am I asked to change my password and set the security question and answer when I login to TNCTD Portal for the first time?
 Ans 
TNCTD Portal asks you to change the default generated password so that you can set the password of your own choice. It is also required to enable the secured access to your TNCTD Portal account. This security question and answer are essential for resetting of password in case you forget your password. We recommend that you set the secret question and answer known only to you. This would prevent chances of other user getting access to your TNCTD Portal account.

 
3 I have forgotten my password. How do I get the new TNCDT Portal password?
 Ans 
Click on the Forgot Password link on the transactional portal. If you are a registered dealer, then you can select any of the available two options : 
1. Answer Security Question
2. Answer other details (only for registered dealers) 
and get your new password by entering required details.

In case of users other than registered dealers, then select Answer Security Question and enter required details to get the new password.

 
4 Is there any option available by which a dealer can be searched on the portal?
 Ans 
Both on the Informational Portal and Transactional portal has the link for Dealer Search. A dealer can be searched either by his TIN, PAN or Firm name.

 
5 What is the method to obtain commodity details?
 Ans 
Both on the Informational Portal and Transactional Portal has the link for Commodity Search & Tax Rates. User can search either by commodity name or by commodity code and click on search. All the details of the commodity will be displayed on the screen.

A downloadable PDF file is also available containing the entire list and details of commodities.

 
6 Where can we view the cancelled dealers?
 Ans 
On the TNCTD Portal homepage, click on the link List of cancelled dealers, enter the details and click on search. There is an option to export this list to excel as well.

 
7 If the dealer wants to map a CA / CWA / VAT Practitioner for his transactions on the Transactional Portal then how would the system recognize such CA /CWA / VAT Practitioner?
 Ans 
The dealer can login to the Portal and click on the link Map Registered CA / CWA / VAT Practitioner under e-Services. Here he needs to enter the required details of CA / CWA / VAT Practitioner whom he wants to map and click on Map button.

On TNCTD Web portal homepage, a link Know Your CA / CWA / VAT Practitioner is provided which displays all the registered CA / CWA / VAT Practitioners with TNCTD.

 
8 How do I contact TNCTD Helpdesk?
 Ans 
  • On the TNCTD Portal homepage, Helpdesk Toll Free Number (18001036751) is displayed on top right corner. 
  • If the user has any doubt then he can post his query by clicking on the Request Logger link available on homepage.
  • If the user wants to register any grievance then he can post his grievance by clicking on the Grievance Redressal link available on homepage.
  • If the user has any suggestion then he can post his suggestion by clicking on the Suggestions link available on homepage.
  • If the user wants to report any tax evasion incident then he can report such incident by clicking on the Report Tax Evasion link available on homepage.
 
9 I have posted a query, how will I check the status of my query?
 Ans 
On the TNCTD Portal homepage, click Request Logger link on top right corner. Select the option of Check query status and enter your request number and click on search.

 
10 What should a dealer do if he has any Grievance?
 Ans 
There is a link on the TNCTD Portal homepage by the name Grievance Redressal in which the dealer can file his grievance related to any other dealer or the department.

He can check the status of his registered grievance at E-Track Status.

This facility is available for both registered and unregistered dealers.

 
11 If any tax evasion is identified by a dealer, what is the platform to report it?
 Ans 
In the Informational Portal, click on the link Report Tax Evasion, fill the relevant details and submit the complaint.

The dealer can chose an option to reveal or not to reveal his identity.

 
12 What needs to be done if after downloading the template, excel sheet appears in protected view?
 Ans 
Remove the check mark from Enable Protected View for files originating from the internet in Trust Center settings.

 
13 What needs to be done if a Pop up appears regarding the macro settings?
 Ans  The user needs to enable the Macros in the excel sheet.

 
14 What needs to be done if Code Execution has been interrupted message is displayed?
 Ans  The user needs to enable the macros and restart the excel .If problem persists click on Continue button on error message multiple times.
 
15 What to do if Macro validation gets interrupted due to an unexpected error?
 Ans  The user should click on Reset button which clears data and Reset Macro Validation for that sheet.

 
16 What needs to be done if Buttons in excel sheet are not working?
 Ans  The user needs to enable the Macros in the excel sheet.
 
17 What will be the date of service of documents ?
 Ans 
Wherever any document like notice or order is sent to dealer to his registered e-mail Id or is available in download documents option in portal login, date of service will be considered as date on which documents has been generated from the system.

 
18 What should a dealer do if he is unable to identify the link of Signup or Login on home page?
 Ans 
There is an image on the left hand side of home page with e-Services mentioned. Click on the link to move to transactional portal to carry on activities like Sign Up, e-Registration, e-Returns etc.

 
19 If the dealer is unable to identify which user type is to be selected in the sign up field?
 Ans 
However the cursor on various fields displayed in drop down menu and the system shall display the description of the user type as a tool tip.

 
20 What is the login ID for the dealer?
 Ans 
Email ID shall be the login ID till the time dealer gets registered and once dealer gets registered, TIN shall be the login ID.

 
21 Which PAN to be used for sign up in case of registering Partnership Firm: Individual PAN or company PAN?
 Ans 
The user needs to use the PAN of the Partnership Firm in case for signing for registering as a Partnership Firm. In absence of Partnership PAN, the individual PAN can be used.

 
22 How can I register in TNVAT Portal if I already have a TIN?
 Ans 
If dealer already has an Online Account on the existing Tamil Nadu CTD Portal, he can log in the new TNCTD Portal by clicking on New User Signup on the E-Registration link and then select Yes option button in Do you have a TIN?

Then user needs to enter his TIN which will be his login ID, his e-mail ID, first name, last name, mobile number, tax type and RC effective date and click on submit.

 
23 How will a dealer already having a TIN know about his new TIN as per the New TNVAT application?
 Ans 
In the informational portal, on the left hand side, there is a link Know your correct TIN, in which the dealer needs to enter his old TIN (as per the old legacy system) and his circle. The system will provide him the correct TIN as per the new system.

 
24 What will be the RC effective date for TNGST dealers?
 Ans  For such dealer, the RC effective date to be entered for the signup process will be VAT RC effective date i.e. 01/01/2007 instead of GST RC effective date.
 
25 The dealer has signed up on the portal but has not received the E-Mail verification link?
 Ans 
Dealer can use the option of Resend Verification Link available on Web Portal home page under Quick Links and thereafter select the option of Re-send Email Verification Link.

 
26 The dealer has signed up on the portal but Mobile Number verification code is not received for verification?
 Ans 
Dealer can use the option of Resend Verification link link available on Web Portal home page under Quick Links and thereafter select the option of Re-send Mobile Number Verification Code.

 
27 The dealer has already created a sign up with Mobile Number / Email ID. Now he wants a separate sign up by using such fields. Is it permissible?
 Ans 
Mobile Number and Email ID verified once cannot be repeated thereafter, they are unique i.e. if a sign up is already taken with any of these fields then system will not allow a separate signup using such fields.

 
28 Whether cancelled dealer can log on to TNCTD Portal?
 Ans 
There are three scenarios in this:

1. If the dealer has applied for cancellation but it is under process, then from the date of application till the date of cancellation, dealer can log on to the portal and file all the returns for the related period and do all transactions.

2. After the date of cancellation, dealer can log on to the portal and view old transactions but cannot do any transactions.

3. If the dealer has been cancelled in the old legacy system itself then he is not allowed to sign up to the TNCTD Portal.

 
29 Who should compulsory take Registration under VAT?
 Ans  The following dealers should compulsorily take registration under TNVAT Act 2006.
  1. A dealer who purchases goods within the State and effects sale of those goods within the State and whose total turnover in any year is not less than ten lakhs of rupees.
  2. Every other dealer whose total turnover in a year is not less than five lakhs of rupees shall get himself registered under the Act;
  3. Casual trader;
  4. Every dealer in bullion, gold, silver and platinum jewellery, including articles thereof and worn out or beaten jewellery and precious stones;
  5. Every dealer registered under the Central Sales Tax Act, 1956.
  6. Every dealer residing outside the State, but carrying on business in the State;
  7. Every agent of non-resident dealer;
  8. Every factor, broker, commission agent, or arhati, del credere agent or auctioneer or any other mercantile agent by whatever name called, and whether of the same description as hereinbefore or not who carries on the business of buying, selling, supplying or distributing goods on behalf of any Principal, or through whom the goods are bought, sold, supplied or distributed; and
  9. Every dealer who in the course of his business obtains or brings goods from outside the State or effects export of goods out of the territory of India.
 
30 What is the time limit for getting TIN under VAT?.
 Ans  The following Table shown in the time limit for getting TIN for the various dealers under TNVAT Act 2006.

          Dealers

Time Limit

  1. Any dealer or person intending to commence business

No time limit

 

  1. If such dealers reaches a total turnover of Rs. 10 lakhs or 5 lakhs

Within 30 days on reaching the said turnover.

  1. Every dealer residing outside the State or his agent carrying on business in the State

Submit an application within 30 days of the commencement of his business.

  1. Every factor, broker, commissioner agent or arhati, del credere agent or auctioneer, or any other mercantile agent, by whatever name called

Irrespective of quantum of his turnover shall submit an application within 30 days of the commencement of his business.

  1. Every dealer in bullion, gold, silver and platinum jewellery including articles thereon and worn out or beaten jewellery and precious stone
  1. Every Casual trader

Irrespective of the quantum of his turnover shall apply within 24 hours of commencement of the said transaction.

  1. Where a dealer who resides outside the State and has no fixed place of business in this State, sells, supplies, or distributes goods through an employee or a person other than an agent by whatever name called, such dealer shall before commencement of the said transaction file an application for registration to the Commissioner or any officer authorized by him in this behalf.

Within 24 hours of his arrival in this State



 
31 What is the Registration Fees for VAT?
 Ans  The registration fees is Rs. 1000/- for principal place of business and Rs. 1000/- for each additional place of business, (Branches, Godowns). No Security Deposit is necessary for Registration for dealers.There is no renewal of registration under VAT and it is permanent till it is cancelled by the Department or on stoppage of business when reported by the dealer.
 
32 What is Voluntary Registration under VAT?
 Ans  Voluntary Registration means those dealer who are not compulsorily registered under the TNVAT Act 2006. The following dealer (or) person intending to commence business may get himself registered under the Act.

A dealer who purchases goods within the State and effects sale of those foods within the state and whose total turnover in any year is less than Ten Lakhs of Rupees.

Every other dealer whose total Turnover in a year is less than Five Lakhs of Rupees.

 
33 Who is Casual Dealer under VAT?
 Ans  As per section 2 (12) of TNVAT Act 2006, Casual Trade means a person who has, whether as principal, agent or in any other capacity, occasional transactions of a business nature involving the buying, selling, supply or distribution of goods in the State, whether for cash, or for deferred payment, or for commission, remuneration, or other valuable consideration and who does not reside or has no fixed place of business within the State.

 
34 Who is a Registering Authority?
 Ans  As per section 2(31) of TNVAT Act 2006 Registering Authority with reference to a dealer means the head of the assessment circle, in whose area of jurisdiction the principal place of business of the dealer is situated in the State or such other authority authorized by the Commissioner.
 
35 Is PAN mandatory for Registration?
 Ans  PAN is mandatory for Registration under all Acts.

 
36 Whether multiple Registration can be possible with single PAN?
 Ans  One PAN can be used only for one Registration (for all Acts) (One PAN  One TIN). For proprietorship, PAN of the owner need to be registered and for other (Firm, Ltd, etc) PAN of Firm/Company need to be registered.
 
37 What is Master TIN?
 Ans  Dealer with same PAN will be issued the same TIN for registration in different tax types; this TIN is called Master TIN.

 
38 How to apply for Registration under various Acts?
 Ans  Online registration is compulsory.The template for registration is available in the website. For further details, dealer can go through How to E-Register user manual provided under Help top menu.
 
39 After signing up on the portal, dealer wants to get himself registered in a specific tax type?
 Ans  The dealer will click on the link of E-registration application under E-Services and select the form type in accordance to the tax type in which he wants to get registered.
 
40 How will a dealer download Registration Form from web portal?
 Ans 
Dealer needs to download the excel templates by clicking the hyperlink Click here to download template option. 

Also, on the right hand side of the informational portal, there is a link of E-Service Templates under quick links from where all the templates can be downloaded without logging in.

 
41 What are the mandatory documents need to be uploaded at the time of filing application under VAT?
 Ans 

The following documents to be submitted at the time of filing Application.

  1. Proof of Address
  2. Proof of identity
  3. Two recent passport size photograph
  4. Introduction letter of two registered dealers
  5. Proof of payment of Registration fees of Rs. 1000/-
  6. PAN Card
  7. Sufficiently stamped self-addressed envelope
 
42 How will a dealer know about his circle in the TNVAT application?
 Ans 
On the TNCDT Web Portal homepage, there is a link on the left hand as Know your circle. In which the dealer needs to enter his PIN code, select location and street and click on search. The system will provide him the circle details.

 
43 Whether manual submission of application is necessary?
 Ans  If the online application is submitted with Digital Signature, there is no need for manual submission of application. If the application is submitted without Digital Signature, printout of the acknowledgment need to be taken and send to the Registration Authority by post.
 
44 Is hard copy submission required in case of digitally signed application?
 Ans 
No, if the application is digitally signed than there is no requirement for any hard copy submission. If the online application is submitted with Digital Signature, there is no need for manual submission of application.  If the application is submitted without Digital Signature, printout of the acknowledgment needs to be taken and send to the Registration Authority by post.

 
45 What is the mode of payment for Registration?
 Ans  No Cheque /Demand Draft/ cash will be accepted.The payment can be done only through net banking or through e-challan.For further details, go through payment guide.
 
46 How will I receive my TIN and Registration Certificate?
 Ans 
TIN: Once your application is approved by the Registration Authority, TIN will be generated and emailed to you on the email id provided in your application. This TIN issuance is purely on provisional basis. 

Registration Certificate: Once your documents are submitted to CTD Office and the site visit is conducted and Registration Authority approves, the certificate will be generated and can be collected from the CTD Office. The Registration Certificate will be issued only through digital mode. The certificate affixed with digital certificate will be send through e-mail and also available in the dealer profile permanently.

 
47 What is the procedure to obtain registration certificate by digital signature?
 Ans 
After login, there is a link available by the name Map Digital Certificate by which dealer can map his digital certificate in the system.

While registering, select yes option in Is application digitally signed? The system will display all the mapped certificate to choose from. Then upload the signed xml which will be validated against selected mapped digital certificate and submit.

 
48 How is certificate of Registration issued?
 Ans  "The Registration Certificate will be issued only through digital mode. The certificate affixed with digital certificate  will be send through e-mail and also available in the dealer profile permanently. "
 
49 What about duplicate Registering certificate?
 Ans  The concept of duplicate Registering certificate is not available since the original certificate is available through digital mode.
 
50 What about registration under CST and other Acts?
 Ans 
Only online mode of application is accepted as in VAT registration. For further details go through User Manual provided on TNCTD homepage under Help top menu.

 
51 If acknowledgment no. for registration of one tax type is issued, can Dealer apply for registration in other tax type?
 Ans  Yes, Dealer can apply for registration in another tax type using acknowledgment no. of earlier issued registration application. However, first registration application will be processed first at authority end.

 
52 I have forgotten my transaction password for a particular tax type; what needs to be done?
 Ans  Click on the Forgot Transaction Password link, enter the tax type, the RC Effective date and E-Mail ID and click on submit.

 
53 If a user wants to do transactions or activities related to a particular tax type or branch only, then what is the procedure?
 Ans 
On the Transactional Portal, there is link under E-services named Authenticate for E-Services. By clicking on this link, user will need to select the desired tax type from the list of tax types and branch if applicable in which he is registered; available in the drop down. After entering his transaction password when the user clicks on submit, he will be directed to a page specific to the chosen tax type. 

User can also switch between different tax types without logging out by clicking on the link on the top of the page Switch Tax type and Branch.

 
54 Where I can find the Registration Certificates, Notices, Orders etc. served to me by the Department?
 Ans 
You need to log in to the New Transactional Portal. After that you can authenticate for the particular tax type for which you want to view the document. After authentication there will be a link under the E-Services panel named Download Documents. By clicking on this link you will see all the documents issued by the department.

In case any new document has been issued by the department to you after your last visit then a NEW sign will blink on that particular document.

 
55 I have applied for an amendment in one section of my registration application but it is not yet processed. Can I apply for subsequent amendment in the same section or any other section?
 Ans  The system allows the provision of subsequent amendment in which If a dealer has applied for any amendment in his registration application under one section than he can apply for registration under any other section even if his earlier amendment is pending in process.

But subsequent amendment under same section will not be allowed. Eg. If a dealer has applied for amendment in trade name and if it is pending in process than he can apply for subsequent amendment of commodity details.

 
56 How will a dealer download the templates to file E-Return?
 Ans 
After authenticating for E-Services in the Transactional Portal, the dealer can select the link of Download Returns Template under E-Returns.

Also, on the right hand side of the Informational Portal, there is a link of E-Service Templates under quick links from where all the templates can be downloaded without logging in.

 
57 What if after filing half the return, my process gets stopped in the middle. Do I have to start from scratch next time?
 Ans  No, the dealer can click on View Uploaded return forms under E-Returns. When you save your application for the first time, a unique number called Reference Id will be generated - if you wish to fill the further details later then select that reference ID and click on submit. Your previously filled form will open.
 
58 How will a dealer view the history of the returns filed till date?
 Ans  After authenticating for E-Services in the transactional portal, the dealer can select the link of View my returns. Here the dealer can select the form type etc. and search the returns filed.
 
59 If I am an unregistered dealer and I have to file an E-return then what needs to be done?
 Ans 
On the Informational Portal click on the link E-returns for unregistered dealers. Select the form to be filled from the drop down available and click on submit.

 
60 How will a works Contractee obtain TDS certificate?
 Ans  On the informational Portal (without logging in), click on the link of TDS Certificate (Form T) and click on search. The required details will be displayed.

 
61 What is the Verify turnover declaration Certificate?
 Ans  A dealer after authenticating for E-Services can obtain a turnover declaration certificate from the portal on the basis of the returns he has filed.

He will obtain a unique certificate number. On the basis of this number, banks or other credit institutes can verify the turnover details of the dealer from the informational portal.
 
62 How will a dealer file an application for Request for Issue of Form-S?
 Ans  On the Informational Portal (without logging in), click on the link of Works Contractor Form S, fill all the required details and click on submit.

 
63 What are the conditions to be fulfilled to generate C, H, and I Forms?
 Ans  Condition for generation of C, H, I Forms:
  • Forms are generated quarterly.
  •  Confirmed CST return (with annexure 8) for at least one month of the quarter should be filed
  • Payment for this period should be realized.
  • Commodities entered in return forms (CST i.e. Annexure 8 and annexure 9 of VAT Form I) should match with the registered CST commodities. 
  • Forms for the quarter will be generated after 1 month and 20 days of quarter end.
Dealer can check reasons for not generation forms in portal under e-Services menu - e-CST Forms - e-CST Forms Status with Non Generated Forms as Status
 
64 What are the conditions to be fulfilled to generate F Forms?
 Ans  Condition for generation of F Forms:
  • Forms are generated monthly.
  • Confirmed CST return (with annexure 10) for at least one month of the quarter should be filed
  • Payment for this period should be realized.
  • Commodities entered in return forms (CST i.e. Annexure 8 and annexure 10 of VAT Form I) should match with the registered CST commodities. 
  • Forms for the quarter will be generated after 1 month and 20 days of quarter end. 
  • Dealer can check reason for not generation forms in portal under e-Services menu ? e-CST Forms ?e-CST Forms Status with Non Generated Forms as Status.
 
65 Dealer wants to cancel / modify / generate new forms if forms are already generated after 1 month and 20 days of quarter/month end. What needs to be done?
 Ans  Dealer needs to file revised return, revising the return form and applicable annexures. Condition to be kept in mind at time of revising return:
  1. All entries for the seller should be same for which generated forms does not require any changes.
  2. All entries for the seller should be updated for which generated forms require modifications.
  3. All entries for the seller should be deleted from last return for which generated forms require deletions.

 
66 If forms are not generated by the dealers due to commodity mismatch then what will the dealer do?
 Ans 
Dealer can amend the CST commodities using amendment through E-registration and file the revised return to generate the forms based on new commodities or Dealer can update the commodities in return and file the revised return.

 
67 If the dealer has filed the revised return, what will happen to the CST Forms issued earlier?
 Ans  In case of revised return, the earlier issued CST forms will stand cancelled and new CST forms will be issued automatically within 24 hours on the basis of revised return. The intimation will be given to the dealer about it.
 
68 Dealer has uploaded the XML for form EI and EII but acknowledgement receipt has not been generated. What needs to be done?
 Ans 
Dealer can click on View Submitted Forms on Issuance of EI / EII Form and check if any sheet is uploaded previously for which acknowledgement is not generated. If Yes, Dealer can directly click on Generate Acknowledgement in Issuance of EI/EII Form link.

 
69 Dealer has uploaded the XML for form EI and EII but dealer wants to upload new xml. What needs to be done?
 Ans  Dealer can click on View Submitted forms on Issuance of EI/EII Form and check if any sheet is uploaded previously for which acknowledgement is not generated. The same sheet can be deleted by clicking on delete button if dealer wants to delete the previously uploaded sheet and upload new one.
 
70 What do you mean by Verification of CST forms?
 Ans  If a dealer has received any forms from other state than he can verify the validity of such forms by entering TIN and E-CST Form number.
 
71 If I have received CST forms from other state then where can I store such forms in the system?
 Ans  There is a link under the E-Services panel on the informational portal Upload CST Forms received from other states where a dealer can upload the CST forms received by him from other states.

 
72 If I have lost my Acknowledgement receipt of forms received from another state, can I regenerate the same?
 Ans  There is a link under the E-Services panel on the informational portal View history of uploaded CST forms received from other states from where the dealer can re-view and download the acknowledgement receipts of other states.

 
73 What are the modes of e-Payment available in the new application?
 Ans  No Cheque /Demand Draft/ cash will be accepted.  The payment can be done only through net banking or through e-challan.  

 
74 Which banks are included for payment by net banking?
 Ans 
For this, the dealer can visit the informational portal and click on the notification List of banks available for E-payment and E-challan flashing on the top.

 
75 What is the procedure of E-Payment for Registered and Unregistered dealers?
 Ans 
The Unregistered Dealers can visit the Informational Portal and click on the link of e-payment on the left hand side. Select the tax type and proceed with the payment.

Registered dealers can make payment in the same way as stated above via Informational Portal or by logging in the Transactional Portal.

 
76 What if after initiating the payment, process gets stopped in the middle. Do I have to start from scratch next time?
 Ans  No, the dealer can click on Incomplete payment transactions under E-Payment, search the incomplete transactions after filing the required details and complete the transaction.
 
77 Dealer wants to search the payments he has made till date to the department. What to do?
 Ans  The dealers can click on Payment History link under e-payments and view the payment on the basis of transaction ID.

 
78 If payment of tax is not made within due date, any notice or reminders will be sent?
 Ans  Yes, if payment is not made within due date, defaulter notice will be sent automatically to all the dealers. Interest calculation on late payment of tax will be done by the application.
 
79 How can dealer view or download the e-Forms?
 Ans  Dealer can view or download the successfully filed e-Forms from Web Portal via browse through the link
/ e-Services / e-Forms /View e-Forms (JJ/KK/LL/MM)
 
80 How can dealer cancel the e-Forms?
 Ans  Dealer can cancel the successfully filed e-Forms from Web Portal within 1 hour only after generating the form via browse through the link
/ e-Services / e-Forms /Cancel e-Forms
 
81 How can dealer track the current status of e-Forms?
 Ans  Dealer can track the status of successfully filed e-Forms from Web Portal via browse through the link
/ e-Services / e-Forms /View e-Forms (JJ/KK/LL/MM)
Here dealer filter the search based upon mentioning parameters like Form No, Current Status From/To Date etc.
 
82 Is there any other option available to file e-Declaration/e-Forms for goods movement other than uploading xml?
 Ans  Yes. Dealer can file the e-Forms through Web Portal using Online Screen/JSP as well other than uploading xml.
Dealer can browse through the link to file e-Forms
/ e-Services / e-Forms /Online Forms(JJ/KK/LL/MM)
 
83 What are the different categorization of e-Forms for goods movement via Checkpost?
 Ans 
Form Name Filed By
Form JJ Registered Dealer
Form LL(Outgoing Schedule VI Goods) Registered Dealer/Clearing & Forwarding Agent
Form LL(Via Movement) Unregistered Dealer
Form KK Clearing & Forwarding Agent
Form MM Transporter/LSP