VAT/CST REGISTRATION IN THE STATE OF MAHARASHTRA

INSTRUCTION SHEET FOR E- APPLICATION FOR M-VAT/CST REGISTRATION

PROCESS FLOW:

  1. Dealer log on to web-site http://www.mahavat.gov.in
  2. Click on e-registration in e-services column on home page.
  3. Instruction sheet: Detailed guidelines regarding application process flow, location details, list of required documents are provided in the instruction sheet. Click “next” and then “e registration information” page will appear.
  4. E –Registration Information page opens.

Read Tool Tip: If net browser IE.6 SP2 or Mozilla Firefox is not available then download Mozilla Firefox by pressing Mozilla Firefox 3.5 button

  1. On the “e Registration Information” page, dealer should enter/select details such as PAN, location, name of business, name of applicant, status of applicant and Act. Applications under MVAT Act and CST Act shall be made electronically. For the time being applications for registration under all other Acts such as Luxury Tax Act, Maharashtra Tax on the Entry of Goods into Local Areas Act and Sugarcane Purchase Tax Act should be submitted manually. For NRC dealer FORM-101 to be submitted manually at the counter of D.C. (Reg.) E-101, Mumbai.
  2. After the information on the “e Registration Information” page is entered, the dealer should click ”next”.
  3. E-application under MVAT Act will open
  4. Request id:

Request id of the dealer will be appear on upper corner of this left side in red letters. Once Request id is generated, the information entered / selected on “e-Registration Information Page‟ will not be editable hence dealer has to ensure that information filled on “e-Registration Information Page‟ is correct before clicking the next option. This request ID and PAN should be noted. If dealer wants to fill e-application in multisession, then dealer should enter this request ID and PAN in “Retrieval of Partially Filled Data ” window which appears on e-Registration Information page.

  1. Information in the form should be completely filled either by entering in the relevant fields or selecting from the given lists and then “submit” button should be clicked.. In case a dealer has opted for CST also, then the CST e-application form will open. The data in the field’s common to both VAT and CST shall get populated for the ease of the applicant. Remaining fields are expected to be entered / selected by the applicant.
  2. In case the data in any of the fields is not entered, then the applicant would get error message and would be prompted to enter the said data.
  3. After the completely filled application form is submitted (uploaded) then the acknowledgment containing   date and time   for attending before Registering Authority along with code/designation and address of Registering Authority would be generated. This acknowledgment can be saved and should be printed for producing before the registering authority. The dealer should also save the downloadable MVAT and CST e-application form of registration and should take out a print of it.
  4. The proprietor, partner, karta, Director, as the case may be are required to sign at relevant place/places (as per MVAT rule 2005)  on the print  out of the application so taken, prescribed form A for CST Registration  and submit it to the concerned Registration Authority at the time of verification and photo attestation on given date and time along with relevant documents. In case of voluntary registration signature of “introducer” should also be obtained.
  5. If the application is correct and complete in all respect along with relevant documents then Registering Authority will generate TIN after verification. Registration certificates shall be   printed and issued to the dealer on the appointed day. In case the application is eligible for granting registration, then the date of uploading the application shall be considered as the date of application for the purpose of determining the effective date of MVAT RC. In case the dealer has uploaded CST application also, then for the purpose of determining the CST RC effective date, the date of uploading CST application shall be considered as the application date.

 

INSTRUCTIONS

 

  1. Please enter your data in capital letters only except e-mail ID.
  2. Please enter your correct IT-PAN, Name of the business, Name of Applicant & select location and status of applicant on “e-Registration information page‟. Once the data entered / selected here, is non editable hence this data should be entered / selected  with due care.
  3. Information in the form should be completely filled either by entering in the relevant fields or selecting from the given lists.
  1. The field marked ‘* ‘ in red are mandatory fields.
  2. In case of ‘Exceeding the prescribed turnover limit’ dealer is expected to enter the detail of bill by which his limit of turnover is exceeded.
  3. The dealer has to select one main nature of business and single or multiple part nature of business.
  4. In bank field MICR code is compulsory.
  1. Once application is submitted & Acknowledgement is generated, you can’t re-enter or make application on same PAN.
  2. For attestation of photograph before the Registering Authority, the signatory to the application should be present.
  3. Depending upon the constitution of the dealer, the application printout should be signed

 

By… 

Constitution of the dealer 

 

 

Proprietor or an authorized person

Proprietary

Any partner

Partnership firm

Director/ manager or an authorized person

Private of Public Limited Company

Karta or adult member

HUF

Manager/ principal officer or an authorized person

Others

 

*In case, application printout is signed by an authorized person, etc., the necessary proofs regarding appointment of the authorized person and form 105 should be furnished.

  1. The application for Registration Certificate on grounds other than Voluntary Registration Scheme should be electronically uploaded within 30 days from the date of the event making the dealer liable for registration. However the application for Registration Certificate on account of transfer of business due to death should be electronically uploaded within 60 days. In case the application is in time, the Registration Certificate shall be granted from the date of the said event. If the application is electronically uploaded late , then Registration Certificate shall be granted from the date of application if the application is complete, valid and supported by all relevant documents.
  2. In case of application for Registration Certificate on grounds of change in constitution or transfer of business, the application in form 103 for the cancellation of the Registration Certificate of earlier business should also be submitted along with the original Registration Certificate of earlier business at the time of verification on appointed date and time.
  3. The Maharashtra Value Added Tax Act, 2002 Rules, notifications, forms and the trade circulars issued by the department are available on the official web site of the department www.mahavat.gov.in.

 

DOCUMENTS TO BE FURNISHED BEFORE REGISTRATION AUTHORITY

(Note: Copies of documents must be self-attested and the originals should be submitted for verification)

A.   IN CASE OF FRESH REGISTRATION:

  1. Proof of constitution of business (as applicable)

i. In case of proprietary firm

No proof required

ii. In case of partnership firm

Copy of Partnership Deed (Registered or unregistered)

iii. In case of company

Copy of Memorandum of Association and Articles of Association

iv. In case of other constitution

Copy of relevant documents

 

  1. Proof of permanent residential address *(Please provide at least 2 documents out of the following documents containing the name and present address). #
  1. Copy of passport
  2. Copy of driving licence
  3. Copy of election photo identity card
  4. Copy of property card or latest receipt of property tax of Municipal corporation/Council/Granmpanchayat as the case may be.
  5. Copy of latest paid electricity bill in the name of the applicant.
  6. Copy of ration card.
  1. Proof of place of business
  1. In case of owner: Proof of ownership of premises viz. copy of property card or ownership deed or agreement with the builder or any other relevant documents.
  2. In case of tenant: Proof of tenancy/sub-tenancy like copy of tenancy Sub-tenant agreement or rent receipt or leave and licence or consent letter, etc. supported by Documents showing ownership of licensor or person giving consent.
  1. One latest passport size photograph of the applicant **(Please do not paste the photo on the printout of application.)
  2. Copy of Income Tax Assessment Order having PAN or copy of PAN card.
  3. ***
  1. Chalan in Form No. 210 alongwith Demand Draft (D.D)/Pay Order (P.O) Nationalize Bank showing payment of Registration Fee of Rs. 5000/- and Security Deposit of Rs. 25000/- in case of Voluntary Registration w.e.f. 01.05.2011, this security deposit will remain with Government of Maharashtra for three years.  Note that this amount not be adjusted against Tax liability as it was adjusted against Tax liability earlier, i.e. before 01.05.2011 and Rs. 500/-in other cases. However the dealer may pay Registration Fee of Rs. 500/- by the way of Court Fee Stamp.
  1. For Mumbai location the D.D/ P.O should be drawn in favor of Bank of Maharashtra A/C MVAT and D.D/P.O should be drawn in favor of State Bank of India, A/C MVAT, payable at respective locations.
  2. The fees of Rs. 25/- towards CST registration  to be paid by affixing the Court Fee Stamp on’ Form- A’ .

___________________________________________________

*   In case of partnership firm proof of residence has to be provided for all partners and in case of body corporate, proof of residence of signatory to application should be provided.

#   In case of corporate bodies, the details of place of residence and PAN, etc. shall be required to be furnished only for the signatory to the application.

** In case of partnership firm, photograph of only applicant partner needs to be submitted.

*** Please refer Trade Circular No 42 T of 2008 dated 26.12.2008

 

B.  REGISTRATION IN CASE OF CHANGE IN CONSTITUTION OF THE DEALER

  1. Proof of change in constitution (e.g. if proprietary concern converted to partnership firm then copy of Partnership deed etc.)
  2. Copy of latest return-cum-chalan.
  3. Registration fee as per 6 given in „A”
  4. PAN of new firm.
  5. Proof of permanent residential address as specified at Sr. No.2.

 

C. REGISTRATION IN CASE OF TRANSFER OF BUSINESS

  1. All documents from 1 to 6 given in „A‟
  2. Copy of transfer deed.
  3. Copy of latest return-cum-chalan of the original dealer.

Please attach a leaf of cancelled cheque, as proof of bank account for all types of registration.

 

D. SUBMISSION OF DOCUMENTS IN THE FOLLOWING SEQUENCE

  1. PAN.
  2. Bank cancelled cheque leaf.
  3. Documents for Place of Business .
  4. Documents for Place of Residence .
  5. Partnership Deed/ Memorandum & Article of Association ( as applicable)
  6. Any other related documents