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Trade Circular

Trade Circular No. 37T of 2005

Mumbai Dated : 19.11.2005

Subject: Issuance of Fresh Registration Certificates and Taxpayer Identification Number (TIN) to the existing dealers under VAT, CST, Luxury Tax Acts and Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002.

Dear Sir/Madam,

The Empowered Committee of State Finance Ministers (EC) has been assigned the responsibility of evolving a consensus across the country about the Sales Tax laws, rules, procedures and tax rates. The most important outcome of working of this Committee has been the adoption of VAT system of taxation of sales of goods by most of the States. As a measure to bring in uniformity in the implementation of the VAT regime, the EC has proposed a uniform format for registration certificate numbers for the local Sales Tax Act (VAT) as well as Central Sales Tax Act. This format for unique registration certificate number is called as Taxpayer Identification Number (TIN). While some of the states have already switched over to the TIN, the Sales Tax Department of Maharashtra will be adopting this system from 0 1-04- 2006. Necessary notification in this regard is being issued shortly.

2. The TIN will be a 12-character alphanumeric code. The first 11 characters will be in numeral format and the 12th character will be an alphabet. The first two digits of TIN will be the census code of the State. In case of Maharashtra, this will be ‘27’. The next two digits would be “check digits” and will be generated by a computer programme. The purpose of the check digits is to establish the validity of a particular TIN. The next 7 digits would be running serial numbers, which will start from 0000001 and may go upto 9999999. The dealers registered under the VAT Act or CST Act will be covered in the first phase. Separate programme will be conducted for dealers registered under the Luxury Tax Act and Entry Tax Act. Each dealer will be given a unique TIN in which the first 11 digits would be the same for all the relevant statutes and the last character will be allotted as per the individual statute. For example, a dealer “XYZ Corporation” who applies for TIN under VAT Act, CST Act and later under Luxury Tax Act may be issued a TIN in the following format ‘27ab00 10216V’, ‘27ab00 10216C’ and ‘27ab00 10216L’ respectively (‘ab’ are the computer generated check digits). Therefore, every existing dealer will be allotted a unique TIN from 01-04-2006.

3. As per the provisions of Section 17 of the Maharashtra Value Added Tax Act, 2002, a dealer who holds a valid certificate of registration (valid on the date as per notification), shall obtain in lieu of existing certificate of registration, a fresh certificate of registration as provided in the Section. Accordingly, it has been decided that every existing dealer shall be issued a new registration certificate bearing his TIN, effective from 0 1-04-2006. For this purpose, every existing dealer must apply in a prescribed application form (specimen copy enclosed) to the Department. The detailed scheme of allotment of TIN is given below:

4. Scheme of allotment of TIN 4.1 4.1 Who has to apply for TIN?

(a) All the existing dealers registered as on 1st December 2005, under any of the following Acts must apply in prescribed form (Form 108):

i) Maharashtra Value Added Tax Act, 2002

ii) Central Sales Tax Act, 1956

(b) Separate programme for the dealers registered under the following acts will be notified in due course:

i) Maharashtra Tax on Luxuries and tax by way of cess on other facilities, services, enjoyments, utilities, consumption, etc. Act, 1987.

ii) Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002.

4.2 What is the time schedule for application?

The dealer must submit correct and complete application for allotment of TIN during the period 0 1-12-2005 to 15-12-2005.There will be no fee for grant of new R.C. if the application is made in this period. If the dealer does not submit the correct and complete application within the aforesaid time period, a non-refundable late fee of Rs. 2000/- will be charged during the period from 16.12.2005 to 3 1.12.2005 for submission of applications. Dealers submitting application between 16.12.2005 and 3 1.12.2005 must submit the correct and complete applications along with proof of payment (Chalan or token of the bank) on or before 3 1.12.2005. The TIN application will not be accepted by the department after 31.12.2005, even if the required late fee is paid before 3 1.12.2005. The dealers are advised to apply well in advance to avoid long queues towards the end of the application period.

4.3 What if an existing dealer does not apply for allotment of TIN in the prescribed period?

If a dealer fails to apply within the prescribed period, his existing RC would be automatically invalid w.e.f. 01-01-2006. This means that he would not remain a registered dealer with effect from 01-01-2006. Please note that, no administrative relief would be granted to such dealers.

4.4 Where to get the application form?

The application forms will be made available at the central stationery section of each sales tax office on payment of a fee of Rs. 100/- .The amount is to be paid by cash while collecting the form.

4.5 Where to apply?

All the existing dealers must apply for allotment of TIN in the prescribed form no. 108 “Application for allotment of Fresh Registration Certificate and TIN” to his Assessing Officer (as under the erstwhile Bombay Sales Tax Act, 1959). In case of the dealers who have not been assigned any Assessing Officer as yet, the application should be made to the concerned Divisional Joint Commissioner (Adm). All the dealers who have obtained registration under the MVAT Act (i.e. after 0 1-04-2005) should apply to the concerned registering authority.

4.6 How to apply?

4.6.1 The dealer is required to make a single application in Form 108 for the grant of fresh registration certificate and allotment of TIN in respect of all the Acts listed in para 4.1.

4.6.2 In case the dealer is holding more than one R.C., then for his all place (s) of business, he has to apply for TIN to the officer in charge of principal place of business. He must submit all the original Registration Certificates including Registration Certificates for additional place (s) of business to that officer. The dealer will be issued a unique TIN for all place (s) of business in Maharashtra.

4.6.3 In case of dealer holding the certificate of entitlement for his backward area unit & also holding R.C. for non-backward area unit (non-PSI unit), the application for TIN must be submitted at whichever is the principal place of business. The certificate of entitlement should not be surrendered, along with the application of TIN

4.6.4 The dealer should carefully read the instructions in the TIN application form before filling it to avoid mistakes.

4.6.5 The dealer must fill in all the required information in English bold capital letters and numerals. The dealers should use a black ballpoint pen to ease and facilitate the correct data entry. Most of the required information has to be filled in the box structure. Therefore, only one letter should be written in each box and one box should be left blank between two words.

4.6.6 The dealer should write specific description of commodity in Sr. No. 9 and 10 of the TIN application.

4.6.7 The dealers are requested to mention their mobile telephone number and e-mail address, so that the Sales Tax Department can send useful information / notifications / trade circulars etc. to them in future in the fastest possible manner. The dealers must ensure that none of the required information is left blank unless that particular field is not applicable in their case. The Officers receiving the applications have been instructed not to accept incomplete / illegible applications.

4.6.8 The dealers must enclose the original registration certificates issued under all the Acts listed in para 4.1. The dealers registered under the CST Act must also surrender all the statutory declaration forms (C form, F form, H form, E-1 and E-2 forms) unused as on date of application. The dealers also have to give a statement of utilization of last issued statutory forms. In case of a dealer holding entitlement certificate under any of the Package Scheme (s) of Incentive, and where entitlement certificate is live as on date of application, he should mention all his entitlement certificate numbers in the application form. However, the Entitlement Certificate should not be surrendered with the application.

4.7 What if the original RC has been lost?

If the dealer has lost his original RC, then he may apply to the Assessing Officer / Joint Commissioner (ADM) / Registering Authority, along with the prescribed fee, stating the fact that he has lost his RC. He should at the same time fill in the application Form 108 as explained above and submit the same along with the un-used declaration forms. He will not be issued a duplicate RC for the time being. However, he will be issued a new RC in the TIN format w.e.f. 0 1-04-2006.

4.8 How to get the statutory forms for the quarters of Jan-March 2006 and thereafter?

4.8.1 As per the recent amendments in the CST Act, the dealers have to issue the statutory forms like C form on a quarterly basis. This means that the purchasing dealer has to issue C form for each quarter in a year if there has been at least a single purchase from the vendor in the relevant quarter. The Department is, therefore, simplifying the procedure for issuance of statutory forms. From 01-01-2006, all the statutory forms will be issued from a Central Repository Section at each location in the State. The statutory forms will be issued as per the requirement of the dealer for the transactions carried out in the last quarter. The dealer, therefore, has to give details of the purchases made by him for the last quarter from various vendors.

4.8.2 The mandatory details to be furnished by the dealer would be – (a) name of the selling vendor, (b) CST TIN / RC No., (c) Total number of invoices, (d) commodity, and (e) total value. The central repository would issue the required number of forms to the dealer as soon as he submits these details. The concerned officers are being instructed separately not to insist on proof for any payment of past tax arrears. This would, therefore, ensure speedy issuance of the forms.

4.8.3 In order to establish the new system of form issuance, it has been decided that the dealers must surrender all the un-used declarations to the department and must also give details of utilization of various declarations used by them (only the last issued declarations). Unutilized forms, which are not surrendered, will not be valid for purchases made on after 01.01.2006.

4.9 How to get the statutory forms for the period upto December 2005?

Since the period of application for allotment of TIN starts from 0 1-12-2005, the dealer is expected to issue the necessary declarations for the July to September 2005 quarter before making the TIN application. The officer accepting the application will also allow the declarations necessary for October and November 2005 to be retained by the dealer after submitting utilization statement and proof of purchases during October-November 2005. Needless to say, any additional purchases from the same vendor in December 2005 will not require any additional forms. However, in case the dealer makes any purchases in December 2005 from a new vendor, then he may apply, after 01-01-2006 to the Central Repository, for issuance of the extra number of declarations along with the details as outlined in Para 4.8 hereinabove. Instructions are being issued for expeditious issuance of these forms to the dealers.

4.10 When will the TIN be issued?

The Taxpayer Identification Number (TIN) will be issued on or before 15-03-2006. The list of all the new TINs along with the old RC numbers will be displayed on the Sales Tax Department website www.vat.maharashtra.gov.in. The dealers may also contact their Assessing Officer/Jt. Commissioner (ADM)/ Registering Authority to find out the new TIN allotted to them. The new Registration Certificates bearing TIN will be sent to the dealers from 15-03-2006 onwards. The dealers should start using the new TIN w.e.f. 01-04-2006.

5. This circular cannot be made use of for legal interpretation of provisions of law. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.

You are requested to bring the contents of this circular to the notice of all the members of your association.

Yours faithfully,


Commissioner of Sales Tax. Maharashtra State, Mumbai.

Enclosure: – Specimen copy of TIN Application Form No. 108 is available in at your service Module in Form Section on the web site.

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