8th floor, Vikrikar Bhavan, Mazgaon,
No.JC (Reg) /uploading Document Regn/2015/346
Trade Circular No.5 T of 2015 Murnbai. dated 06/05/2015
Subject: Online grant of registration under the Maharashtra Value Added
Tax Act, 2002 and Central Sales Tax Act, 1956.
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.
of Maharashtra has decided to further simplify the process of granting
the registration under aforementioned Acts_
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.
The simplified procedure is as under:-
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.
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.
Applicant shall upload the scanned copy of
Declaration-cumIndemnity Form mentioned in. Annexure
“B”, bearing signature and photograph of applicant (signatures of all
partners in case of partnership and Limited Liability Firm).
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.)
Applicant shall submit the correct and
complete application form along with required scanned documents,
Declaration Form and Annexure “C”.
After submitting the application and scanned
documents an acknowledgement will be generated containing the details
of the registration authority.
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-cum Indemnity
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.
The Registration Authority shall call the following class of applicants before
him for verification of documents before granting the Registration
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.
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.
will be communicated to the applicant on his email provided in the application
Certificate of Registration will be sent by post/courier on the address
mentioned in the application form for registration.
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.
of Sales Tax,