Due to the hurdles faced by the businessman in providing one of the documents mentioned in table below as a proof permanent place of residence (in applicant’s name), the Maharashtra Government has provided relaxation by directing that any of the two documents listed under the table may be provided as a proof of place of residence.

Earlier it was mandatory to submit 1 out the following as a proof of place of residence Now any 2 out of the following may be submitted
Latest paid electricity bill Ration card
Co-operative Society share certificate Valid Indian Passport
Latest Society Maintenance Bill Driving license
Property card or latest receipt of property tax of Municipal Corporation / Council / Gram Panchayat Election photo identity card
Consent letter from family member (owner/co-owners of premises) along with copy of documents showing signature of consenter/s, proof of ownership of consenter/s and signature proof of consenter/s Aadhaar Card
  Latest paid electricity bill
Co-operative Society share certificate
Latest Society Maintenance Bill
Property card or latest receipt of property tax of Municipal Corporation / Council / Gram Panchayat
Consent letter from family member (owner/co-owners of premises) along with copy of documents showing signature of consenter/s, proof of ownership of consenter/s and signature proof of consenter/s
Latest copy of MTNL/BSNL landline bill
First page of Passbook of Saving Bank Account or Certificate showing the address of the applicant issued by the manager of any Nationalized Bank
Latest copy of bill of domestic gas connection

Office of the
Commissioner of Sales Tax,
8th floor, Vikirikar Bhavan,
Mazgaon, Mumbai 400 010.

TRADE CIRCULAR

To,

No. ACST/VAT-2/Residential Documents/2016/B- 324 dt. 09/05/2016

Trade Circular No. 15T of 2016

Subject: Documents requirement as proof of permanent place of residence for the purpose of Registration

Reference: 1. Trade Circular No. 7T of 2015 Dated 19/05/2015

2. Trade Circular No. 4T of 2016 Dated 05/02/2016

Gentleman/Madam,

The procedure of obtaining new registration under VAT, CST, and other Acts is explained in Trade Circular No. 7T of 2015. In the Table-A of Annexure “A” of the said circular, list of documents required to be uploaded along with application for new registration is provided. Apart from other documents, list of 10 documents (i) to (x) required as proof of place of permanent residence is given in Table-A at point no. 6 of the said Annexure. The applicant is required to upload two documents as the proof of place of permanent residential address, out of which, one of the documents mentioned at Sr. No. (vi) to (x) is mandatory.

2. Further, vide above referred Trade Circular No. 4T of 2016, three more document types of residential address are allowed to be accepted as residence proof and they are given Sr. No. (xi) to (xiii)

3. The trade has represented that getting said one mandatory document from Sr. No. (vi) to (x) as proof of permanent residence for starling a business is difficult and at times not possible, thereby creating hurdles in obtaining registration. Therefore, considering the difficulties, it is now decided to relax the said mandatory condition of submitting one of the documents from the Sr. No. (vi) to (x) of point no. 6 of the said Annexure.

4. In view of the above, it is decided that dealer may upload any two documents from the 13 documents mentioned at Sr. No. (1) to (x) of point No. 6 of Table–A of Annexure A annexed to Trade Circular No 7T of 2015 and Sr. No. (xi) to (xiii) mentioned in Trade Circular No. 4T of 2016.

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

(Rajiv Jalota
Commissioner of Sales Tax,
Maharashtra State, Mumbai.

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