Procedure of registration under maharashtra value added tax act 2002

 As we see the difference between the voluntary registration and compulsory registration in my previous article let’s see now the MVAT registration procedure and the documents required for registration. The dealer is required to follow the following steps for MVAT registration.

1) Dealer is require to apply online by on http://mahavat.gov.in/ERegistration

Fill all basic information as shown in image below including location, name of business, name of applicant and status of applicant also select the Act i.e. MVAT and CST and then press next button.

Kindly note down the Request ID which required for further communication or when you need to login again PAN and Request ID is required.

In next screen you have to fill all relevant basic information. Give the proper reason for registration as mentioned below:-

a) Voluntary: – When dealer is required to get registration voluntary under MVAT Act.

b) Change in constitution:- When constitution is change, example when proprietorship firm converted into partnership firm, etc.

c) Part transfer of business/ Full transfer of business:- When business is sold to another entity

d) Exceeding the turnover limit: – When turnover dealer crosses the turnover limit of 5 lacks or 1 lacks as applicable to him.

Also fill all the information as listed below:-

Principal Place of business: Here mentioned the detail address of principal place of business along with email ID and telephone numbers.

Additional place of business: Hear you can add the other places of the business in the same state like branch office, factory, godown, etc

Other state additional place of business: Here you need to mention the place of business outside the state of Maharashtra if any.

Bank details: Add the data of all bank accounts of the dealer. The account number, account type, name of bank and branch is required to input.

Commodity: Here dealer is required to input all types commodity he is dealing. Schedule entry is also required to mention. In commodity type dealer is required to mentioned sale or purchases.

There are five types of schedule entries as listed below:

Schedule Entry                                Tax Rate

A                                                             tax
free

B                                                            1%
or 1.1 %

C                                                            4%
or 5%

D                                                            4%
to 50%

E                                                             12.5%

Dealer can verify the schedule entry of the goods in which he is dealing form the rate schedule.

Proprietor/Partner/Directors Details: Hear dealer is required to give the information about the proprietor, partner or the director as applicable to him.

After the filling all the data dealer can submit the form. Dealer will get the acknowledgement of submission.

2) Visit Sales Tax Office as on the date given on acknowledgement and submit all require documents and also verify all photo copies of documents from original documents.

Kindly click here to know the list of document and fees required for registration under MVAT Act.

Comments

  1. Vishal khubchandani says

    Sir,
    what shall be done if there is death of the proprietor and the legal heirs want to carry on the same business jointly in the name of Partnership Firm? Here there is change in the constitution as well as full transfer of business due to death of the proprietor. so how shall we continue the business with the same TIN no. (State- Maharashtra)
    Please give the needful reply.

    • CA Rajendra SheteCA Rajendra Shete says

      In the case of dealer applying on account of Full / Part transfer, succession of business, change in constitution etc, additional documents required are-
      1) Copy of deed of change
      2) Form 103 for cancellation of earlier TIN in case of earlier dealer ceased to exist due to change
      3) Proof of signature and authority of person signing the FORM 103 and
      4) In the case of succession on account of death, death certificate and NOC from legal heirs.

  2. Sachit Hegde says

    Dear Sir,
    What is the procedure to be followed if a company and its directors are in another state. for example Kerala. They have opened a branch in Maharashtra and wish to register for mahavat.

    • Taxclick TeamTaxclick Team says

      Dear Sachit Hegde Sir,
      First tell us what is the purpose of the registration under MVAT. You can sale the goods from Kerala to Maharashtra by paying CST.

  3. Mahesh says

    Sir what is procedure if one of two partners expired and remaining partner want to carry business. Is change in constitution or transfer of business . Plz reply

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