Under Maharashtra Value Added Tax Act, 2002, there are two modes of registration viz.
(a) when the dealer crosses the threshold limit and;
(b) When the dealer makes an application under voluntary scheme of registration
Every dealer falling under above categories and having businesses in Maharashtra, have to register their business online under Maharashtra Sales Tax Act.
The process of registration commences with the submission of application by taxpayer. It ends, unless application is rejected, with the grant of registration certificate bearing unique number called as TIN (Tax Identification Number)
Now the dealer need not visit the department with original documents. At the time of filing the application, a dealer can submit the scanned copy of the documents. Department will verify the soft copy of the documents online and issue Registration certificate online. If sales tax department has any query, they can call for physical presence of the dealer, if required
Dealer going for New Registration:
Dealer in need of registration has to create a temporary profile to get a temporary login id, which will allow the dealer to fill up the form, make payment and finally submit the application to the tax officer to grant registration certificate (RC)
Existing dealer Registration for Additional Acts :
Existing dealer can use his / her permanent user id (Tin id) to get new registration for all the acts.
Please make sure you go through below instructions before Registering online
1. Make sure you are filling correct and valid details in the input fields as per the description. Read carefully before entering details
2. Mobile Number fields will contain only 10 digit number. (Use of +91 is not allowed)
3. Do not use any initial prefixes (name or professional) before any names in the application such as “ Mr. / Mrs. / Shri / Shrimati / Master/ M/s / Messrs./ any professional suffix (CA, Dr., Adv., Arch., CS. etc.)“
4. Wherever ADD button is mentioned, you can add multiple details. E.g. Address, Bank details etc.
5. You can use DELETE button wherever multiple details are not needed as per your convenience
6. Wherever multiple details have been entered make use of side arrows to navigate information
7. Make sure you have all soft copies of the documents which will be uploaded during the registration process
8. While filling FORM 101, NEXT button will save all the data you have entered before clicking on NEXT
9. PREVIOUS button will take you to previous page
10. Tip tool feature has been incorporated for many field inputs, when pointed with cursor, giving out information about that particular field entry
Below icon has been used in the document to indicate important note for the user.
3. Steps of Registration Process
The Dealer has to complete the following steps for Registration under Maharashtra
Value Added Tax (MVAT)