8th floor, Vikrikar Bhavan,
Mazgaon, Mumbai 400010.
No.JC (Reg) /uploading Document Regn/2015/346
Trade Circular No. 5T of 2015 Mumbai, dated 06.05.2015
Subject: Online grant of registration under the Maharashtra Value Added Tax Act, 2002 and Central Sales Tax Act, 1956.
The applications for registration under the MVAT Act, 2002 and the CST Act, 1956 are required to be submitted online. Once the application is uploaded the applicant is required to attend before the registration authority for verification of required documents and photo signature.
Government of Maharashtra has decided to further simplify the process of granting the registration under aforementioned Acts.
In view of the same the Sales Tax Department has developed a system in which the applicant will not be required to attend the Sales Tax Office to obtain the Registration. The new system will be effective from 07/05/2015.
simplified procedure is 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 may be noted that the applicant should not select the Act under which he is already holding the TIN.
(ii) After filling the application for new registration, applicant shall upload scanned documents such as PAN CARD, proof of constitution, bank details, address proof, photo of applicant, photo ID etc. which are explained in Annexure “A” of this circular.
(iii) Applicant shall upload the scanned copy of Declaration-cum-Indemnity Form mentioned in Annexure “B”, bearing signature and photograph of applicant (signatures of all partners in case of partnership and Limited Liability Firm).
(iv) 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.)
(v) Applicant shall submit the correct and complete application form along with required scanned documents, Declaration Form and Annexure “C”.
(vi) After submitting the application and scanned documents an acknowledgement will be generated containing the details of the registration authority.
(vii) Applicant shall send a) Demand Draft of required amount of Deposit and Fees as mentioned in Annexure “A” signed by himself at the back side of it along with copy of the acknowledgement generated after submission of application to the Registering Authority mentioned on the acknowledgement. b) Completely filled Declaration-cumIndemnity Form in Annexure “B” and c) Details of introducer in case of voluntary Registration Scheme in Annexure “C” by Registered Post/Courier/messenger within seven days after submitting the application.
(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.
(x) 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.
(xi) 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