8th floor, Vikrikar Bhavan, Mazgaon, Murnbai 400010.
No. JC (Reg)/uploading Document Regn/2015/530
Trade Circular No. 7T of 2015 Mumbai. Dated 19/05/201S
Subject: Modification in Trade Circular No. 5T of 2015 Dt. 06/05/2015.
The Trade Circular 5T of 2015 was issued to explain the procedure in detail for new registration under The Maharashtra Value Added Tax Act, 2002 and The Central Sales Tax Act, 1956.
Certain queries and suggestions have been received from the trade to modify, certain procedures and instructions contained in the said circular. Also the method of payment of fees and/or security deposit has been changed. In view of the same it has become necessary to supersede the instructions mentioned in the Trade Circular 5T of 2015 dated 06/05/2015. Accordingly, the revised instructions are being issued as under :
(i) The applicant shall fill in the application for Registration as per the procedure laid down in the Trade Circular No. 4T of 2015 Dt.09/03/2015. It is expected that, at the time of selecting the option for new registration, the applicant should select the Act under which he is applying for new registration. It is observed that, many times applicant selects the Act under which he is already registered or application for new registration under such Act is already submitted. Such applications may be accepted by system but may not be ported into Mahavikas. It may cause inconvenience to the applicant. Therefore, the applicants are requested to select appropriate Act for new registration. The applicant may check the status of his application, whether it is created/ submitted or not by selecting the options for e-registration on Home page of the Department website www.mahavat.gov.in. Applicant has to enter his PAN to view his application in “existing dealer” option.
(ii) In Trade Circular 5T of 2015, it was mentioned to pay registration fee and security deposit by way of demand draft. However, a facility has now been made available by which the fees and security deposit will be accepted by way of e-payment. The procedure for e-payment is explained in Annexure “D”.
After filling the application for new registration, and making e-payment of fees and/or deposit, applicant shall upload scanned documents such as PAN CARD, proof of constitution, bank details, address proof, photo of applicant, photo ID, challans etc. which are explained in Annexure “A” of this circular. The applicant needs to reduce the size of page ( up to 100 kb per page) by reducing “dpi” while scanning the document so that, it gets uploaded.
(iv) Applicant shall upload the scanned copy of Declaration Form mentioned in Annexure “B”, bearing signature and photograph of applicant (signatures of all partners in case of partnership and Limited. Liability Firm).
(v) Applicant shall upload the details of the Introducer in Annexure “C” (in case of voluntary Registration Scheme) with TIN number, signature and Rubber stamp of introducer.)
(vi) Applicant shall submit the correct and complete application form along with required scanned documents, Declaration Form and Annexure “C”.
(vii) After submitting the application and scanned documents an acknowledgement will be generated containing the details of the registration authority.
(viii) The Registration Authority shall call the following class of applicants before him for verification of documents before granting the Registration certificate:-
a) The applicant or the person interested in the business is found to have been involved in non-genuine business activities previously.
b)The applicant dealing in commodities which are declared as risky by the Sales Tax Department from time to time.
(ix) Process of TIN generation:
a) After examining the uploaded application, scanned documents and photo of applicant with photo ID as mentioned in “Annexure A” and “Annexure B” and “C”, if Registration Authority finds that, application is correct and complete, scanned documents are uploaded properly and payment of Deposit and Fees is received ,will approve the application and TIN will be generated.
b) TIN will be communicated to the applicant on his email provided in the application form.
c) Certificate of Registration will be sent by post/courier on the address mentioned in the application form for registration.
Ix) If the application and documents uploaded are not found in order and proper, the application shall be rejected and rejection order will be communicated on the email address provided in the application form. Further the copy of rejection order will be sent by Registered post/ Courier to applicant on the address mentioned in the application form for registration.
If application for new Registration is rejected then, the applicant
a) can make fresh application for new registration using same challan of payment made for earlier application on same PAN or,
b) has to make manual application for refund of Fees and Security Deposit, along with rejection order and copy of challan, under “Miscellaneous Refund Head” to The Joint Commissioner of Sales Tax, Refund Branch for Mumbai Location and to The Joint Commissioner of Sales Tax, VAT Adm for other than Mumbai Locations.
(xii) The procedure for registration of Non Resident dealer as well as for the other Acts remains unchanged.
a) Non Resident dealers have to submit their application in physical form to Deputy Commissioner of Sales Tax, Registration, Mumbai
b) The dealers of Mumbai location applying for other than MVAT, CST 8s PT Acts have to file their application to The Deputy Commissioner of Sales Tax, Registration, Mumbai
c) The dealers of locations other than Mumbai applying for other than MVAT,CST 86 PT Acts have to file their application to The Registration Officer of their respective location
(xiii) Modified Annexures “A” and “B”, existing Annexure “C” and new Annexure “D” are attached with this circular.
(xiv) 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. You are requested to bring the contents of this circular to the notice of the members of your association.
Commissioner of Sales Tax,
Maharashtra State, Mumbai