CA Ajay Agrawal
This Articles explains Procedure for VAT / CST / PT Registration in Maharashtra and also documents required for Registration. Articles also contain format of Related Forms and NOC to be submitted with Sales Tax Authorities.
A) Documents :
1. Certified true copy of the Memorandum and Articles of Association of the company.( in case of a company only) ( also the Certifcate of the Registration is required. In case of a PUBLIC Company- CERTIFICATE OF COMMENCEMENT is required)
2. self attested copies of Proof of permanent residential address of the Proprietor/Partners/Directors and also of the Authorised Signatory – .
At least 2 of the following documents must be submitted: copy of passport, copy of election photo identity card, copy of property card or latest receipt of property tax of Municipal Corporation, copy of latest paid electricity bill in the name of the applicant
3 self attested copies each of PAN card copy – self attested – of all the Properietor/Partners/Directors and the authorised signatory and also of the company -attested by the Properietor/Partners/Directors
4 Self-attested copies each of Proof of address and ID – of the authorized signatory – License is NOT ALLOWED, in case of the Ration Card in the name of the Parents – NOC shall submitted. also a NOC from the Landlord if the POB is Rented.
5 self-attested copies each of two Proofs of place of business (for an owner, the case of Doing Business):
Proof of ownership of premises viz. copy of property card or ownership deed or agreement with the builder or any other relevant documents.-
Copy of the Leave and License Agreement – plus the Society maintenance Receipt and the Light bill Of that premise. Light bill should NOT be in the name of the Builder,.
6 Cancelled Cheque and also the photocopy of the latest bank statement
7. TWO recent passport size photograph of the applicant. ( All the Properietor/Partners/Directors and the Authorized signatory.)
8. Challan in Form No. 210 (original) showing payment of registration fee at INR 5025/in case of voluntary RC and one of Rs. 25000/- for deposit.
9 One DD of Rs. 5025 /- and One Of Rs. 25000/- drawn on NATIONALIZED BANKS ONLY – Drawn in favor of ” STATE BANK OF INDIA A/C MVAT ” , payable at NASHIK
10 Profession Tax number of all the Properietor/Partners/Directors and the Company.( in case of the company its PTRC- form-2A and PTEC-Form 2B)
11 If the profession tax number is not yet taken then apply for the PT number and attach the photocopy of the PT application counter with the Form 101.
12 Letter of Authority in Form no. 105 for appointing the Authorized signatory ( see the attachment)
13 Letter of Authority in favor of the consultant in Form no. 708 and From no. 709 ( both in two copies) ( see the attachment)
14 On the letter head of the Company – resolution of appointing Authorized signatory to act in this regards.
15 for CST registration manual form for application.
16 All the above documents shall be presented in ORIGINAL at the time of the verification in front of the STO
1 Fill the Form No. 101 online on www.mahavat.gov.in
2 On filling all the information and uploading the form online take the print out of the form and have that copy signed by the person named in that form.
3 Along with that form an acknowledgment for MVAT and CST registration shall be taken on the appointed date.
4 All the documents in Original and self attested photocopy shall also be taken.
5 On verification of the documents and photosign in front of the concerned STO, STO allots the TIN number
6 After the 24hours , log in to the mahavat.gov.in and register the TIN number to activate the account.
7 The copy of the ” E-Service Acknowledgment ” generated on the activation of the account shall be taken to the STO for Physical copy of the Certificate of Registration – MVAT and CST.
8 Copy of Power of Attorney in Form 708 and 709 shall also be taken alongwith the ” E-Service Acknowledgment “
9 After the generation of the TIN by the concerned STO , the Profession Tax Officer will allot the PT certificate immediately.
( in that certificate – the amount payable by the assessee is indicated which should be paid within the due date mentioned in the PT certificate itself.)