NO. MVAT/ Registration / e-101       Mumbai, dated   25th    Sept, 2009

Trade circular  No:-  25T of 2009

Subject :-   Procedure for on line submission of application for obtaining registration  under the MVAT Act, 2002

Ref :-      Notification no. VAT/AMD-1009/IB/Adm-6, dated 26 August 2009

Gentlemen/Sir/Madam,

Present Procedure: At present, the applications for registration are being made manually to the  Registering  Authority. On the receipt of the application, the application and the enclosed documents are verified by the Registering Authority and TIN Allotment Letter is issued on the same day. Tin certificates are being  issued afterwards.

2.     Revised Procedure: As a further step towards e-governance, the above procedure of manually submitting applications for registration is being changed. From  1^st October 2009 onwards, the application for registration under   Maharashtra Value Added Tax, 2002  should be  electronically uploaded in ‘Form e-101′ provided on the Web-site of the Sales Tax Department, Government of Maharashtra. Notification to that effect has been issued, as referred above. The remaining process of obtaining registration such as verification  of documents, Photo attestation etc. will remain the same.  Manually filled forms  will not be accepted  on or after  1^st October 2009 except for non-resident dealer and Government department. It may be noted that non-resident dealer/s and Government Department/s should continue to apply manually.

3.     Steps to make on line application: Applicant dealer should  open the homepage of website “www.mahavat.gov.in”  for the  first time for registration.

a)               Log on to the web site of the Sales Tax Department, Govt. of Maharashtra  at “www.mahavat.gov.in.

b)     Click  e-registration in e-services  link on homepage.

c)      Read the instructions. 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.

d)     On the “e Registration Information”, 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 Profession Tax Act,  Luxury Tax Act, Maharashtra Tax on the Entry of Goods into Local Areas Act and Sugarcane   Purchase Tax Act should be submitted manually.

e)     After the information on the “e Registration Information” page is entered, the dealer should click”next”.

f)      The e-application under MVAT will open. 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 fields 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.

g)      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.

h)     After the  completely filled application form is submitted (uploaded) then the acknowledgment  containing   date and time   for attending before Registering Authority alongwith 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.

i)      The proprietor, partner, karta, Director, as the case may be are required to sign at relevant place/places on the print out of the application so taken 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.

j)     The Demand Draft/PO towards fees and deposits for MVAT registration should be furnished on the appointed date .The fees of Rs. 25/- towards CST registration shall continue to be paid by affixing the court fee stamp. The dealer can also pay fees of Rs.500/- for MVAT registration  by affixing court fee stamp. In this respect the instruction given in Trade Circular 42T of 2008 dated 26.12.2008 continue to apply.

4)      Grant of Registration Certificate:

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 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.

5)      Defective Application: If the application is defective, defect memo will be issued after giving  him opportunity   of being heard . If dealer does not comply defects, then the application shall not be treated as valid and shall not be processed..

6)      Rejection of application: If the dealer is not able to appear on appointed date and time then dealer should obtain date and time from concerned Registering Authority within ten days. The details of Registering Authority along with the designation and their telephone numbers is available on the instruction sheet. The dealer should contact the Registering Authority whose designation appears on the acknowledgement. It may be noted that only one request for change of date shall be entertained. If the dealer does not attend before Registering Authority on appointed date and time along with acknowledgment and copy of relevant downloaded form or does not obtain date & time within ten days, then the application shall be rejected.

7.      Abundant care is being taken not to give appointments on public/local  holidays. However in case a public holiday/local holiday gets declared  on the given date of appointment then dealer should  attend on ‘first working friday’ subsequent to the said date of public holiday/ local holiday

8.      In case of any difficulty or  queries regarding e-registration  please      contact ;

A. help desk,  call on the number given below – 022-23760646

B. send an e-mail  to : eregistrationhelp@mahavat.gov.in

C. Respective Sales Tax Office

9.      This circular cannot be made use of for legal interpretation of provisions of law, as it is clarificatory  in nature.  If any member of the trade has any doubt, he  may refer the  matter to this office for further clarification.

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

Yours faithfully,

…………………….

( SANJAY BHATIA )

Commissioner of  Sales Tax,

Maharastra state, Mumbai