Office of the
Commissioner of Sales Tax,
8th Floor, Vikrikar Bhavan,
Project Director/ADIC/New Automation/First Phase Go Live/B- 167 Dt 24-05-2016
Trade Circular Number : 18T of 2016
Ref: Trade Circular No 7 T of 2016 dated 25-02-2016
Subject: Go Live of SAP based new registration functionality
A Trade Circular as cited in the reference was issued giving information about the proposed changes in the processes of registration, filing of returns, applications for refund, requisitions for CST declarations, audit/assessments and appeals etc. It was also mentioned in the circular that the new SAP based system will be going live in a phased manner. Accordingly, the Billing Software has been made available from 14th May 2016 which will help the small dealers to prepare annexures of sales and purchases and in turn will be useful to them in filing the returns for the periods from period Apr 2016. Now the new functionality of Registration based on SAP is ready for deployment. I am pleased to announce the Go Live of this new functionality of Registration after 3.00 P.M. of 25th May 2016.
The functionalities other than registration shall continue to Go Live in a phased manner. Actual dates about implementation of these phases will be notified as and when these functionalities become ready for deployment.
The procedure to download the Billing Software, information as to how to use the Billing Software, the changed procedure because of new SAP based registration have been detailed below. This circular is about——-
- Annex A: The changes in the processes of Registration
- Annex B: The free Billing Software
- Annexure C: The Transition issues relating to registration
- Annex D: About the Help from offices
Annexure A: Registration
1. Salient Features of new functionality of Registration:
- Single application for registration under VAT, CST, Luxury, Entry, SCPT, PTRC and PTEC Acts
- Online application for Tax Practitioner Enrolment
- Online application for obtaining Tax Deduction Number by Employers
- Online application for Embassies/Consulates for early refunds
- Creation of Temporary Profile useful for storage of application for 90 days
- Defects can be cured within 90 days. No need to apply afresh within 90 days
- APIs with Power Supply Cos, NSDL and UIDA to minimize physical interface
- Simplified document upload mechanism
- TIN may be issued in 24 hours in case of correct and complete applications
2. Present Procedure: At present, the facility of online application is available for registrations under the Maharashtra Value Added Tax Act, 2002 (MVAT Act), the Central Sales Tax Act (CST Act), the Maharashtra State Tax on Professions, Trades, Callings and Employments Tax, 1975 (Profession Tax Act) PT Act.
The online facility of application is not available for registrations under the Maharashtra Tax on Luxuries Act, 1987 (Luxury Tax), the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 (Entry of Goods Tax), the Maharashtra Purchase Tax on Sugarcane Act, 1962 (Sugarcane Purchase Act) and also for the Non-resident dealers under the MVAT Act.
The Sales Tax Department is in the process of providing more ease to the applicants following the state campaign of providing Ease of Doing Business. It has accordingly developed single online application for registrations under all the Acts mentioned above. With this change, now the online facility of application for registration under all the acts including Luxury Tax Act, Entry Tax Act, SCPT Act and that for non-resident dealers has been made available. The new functionality of registration does have the following features:
3. Brief about new application of registration;
i. Single application for registration under the multiple Acts:
An applicant desirous of obtaining registration under the multiple Acts will be required to select the Acts under which he wishes to register/enroll. Depending on this selection a single application will be displayed to him. For example, an applicant seeking registrations under the MVAT Act, CST Act, Luxury Tax Act and the Entry Tax Act will be required to select these Acts in the registration application. He will be displayed a single application comprising of all the fields which are necessary for the purposes of registration under all these Acts.
ii. Separate Application for registration under the individual Acts:
An applicant who desires to apply for registration under any single Act will be displayed a registration application under selected Act. For example, an applicant seeking enrollment under the PT Act will be displayed full application for Enrollment under the PT Act.
iii. Facility for obtaining Tax Deduction number: The Employers/Persons, Government & Other Bodies etc.,are required to obtain Tax Deduction Number. This will enable these bodies to upload returns in form 424 electronically and thereby the registered works contract dealers will be able to claim online credit of the TDS amount. A facility of online application to obtain TIN has been made available to these bodies. Similarly, the Government bodies making TCS have also been made available the facility of online application for obtaining the TIN. This utility will be activated after 10 June 2016.
iv. Facility of online application for enrollment of Tax Practitioner: A facility of online application for enrollment has been made available to the Sales Tax Practitioners/Advocates/CAs/CSs. This enrollment will be useful as it will enable them to obtain user id and password from the department and have restricted access to the electronic submission made by their clients. This utility will be activated after 10 June 2016.
Facility of online application for amendment of Registration details/cancellation of RC and that for administrative relief has also been made available. This utility will be activated after 10 June 2016.
2. Step by step process to make on line application for new registration:
i. Logon to www.mahavat.gov.in.
ii. Click “New Registration” on homepage.
iii. The following options will be displayed. Select the requisite option
- New Registration under various Acts
- Existing Dealer Registration
- Other Bodies Registration (TDS Employer, TCS, Govt and Other Bodies)
- Consulate Registration
- STP/Advocate/CA/CS Enrolment
iv. The registration of the Consulates will be done by the concerned designated officer. He will create TIN for the notified Consulates after filling in the requisite application form. Consulates or other diplomatic bodies will not be required to apply for registration. This utility will be activated after 10 June 2016.
v. An Existing dealer who wishes to apply for registration/enrollment under the other Act/Acts will not be required to create the ”Temporary Profile”. He will be able to log in to the “Existing dealer” link directly after entering his existing valid log in credentials. Such a dealer will follow the step mentioned in para (x) to (xix) mentioned below.
vi. Apart from these two categories the process of registration for
- New Registration under various Acts
- Other Bodies Registration (TDS Employer, TCS, Govt. and Other Bodies
- STP/Advocate/CA/CS Enrolment, will be as under:
vii. Upon selection of option “New Registration under various Acts”, “Instructions” page will be displayed. Detailed guidelines regarding application process flow, location details, list of required documents are provided in the instruction sheet. Click “Next” and then “PAN/TAN Validation” information page will appear. viii. After this page for “Temporary Profile creation” will appear. To create Temporary profile valid PAN, e-mail Id and mobile number are required. The applicant will be required to fill in his PAN, as the case may be, in the requisite window. The PAN will be sent to the NSDL through application protocol interface. A real time verification will be done by the NSDL and report of this verification will be visible to the applicant immediately. Where the NSDL sends negative report, the applicant will not be able to move further with the creation of Temporary Profile.
In case of positive confirmation, the applicant will be required to put in his e-mail id and the mobile number in the requisite windows. Once this information is submitted, the applicant will be sent an OTP (One Time Password) on the mobile number submitted by him and an e-mail will be sent on the e-mail address submitted by the applicant. This e-mail will provide for the URL link for the generation of Password. The applicant will be required to log on to the URL link provided where he will fill in the OTP received on his mobile and also select the Security question. Once the applicant does this, Pass word will be created which will be sent to his e-mail id used for creating the Temporary Profile.
In case of Government and Local Bodies, the applicant will be required to mention TAN in the page for creation of Temporary Profile. The applicant will be required to fill in the details of his e-mail id and mobile number. The process of pass word creation will happen as mentioned in above paragraph.
ix. Applicant will be required to click the “Existing User” link provided on the page linked to e-Registration (accessible through www.mahavatov.in). A log in window will appear where the applicant will use the log in credentials.
x. After successful login, the user will select “New Registration” option. After that page for “Act selection” will appear wherein the user can select Acts under which he wishes to get registered. Selection of multiple Acts will lead to opening of a single application form.
xi. The information in the application form opened as per the selection of Act/Acts should be completely filled by keying in the details in the relevant fields and by selecting appropriate fields from the drop downs wherever provided.
xii. In case the data in mandatory fields is not entered, then the applicant would get error message and would be prompted to enter the said data.
xiii. The signatory, manager/authorized person(s) are required to sign digitally or by uploading the signature at relevant place/places while filing the application and submit the relevant documents.
xiv. The application provides windows for mentioning the electricity consumer number relating to the place of business, Adhar Card number and Registered Document number of lease agreement in case of rented premises. The information filled in by the applicant will be sent to the Electricity Supply Companies, UID Authority and the Inspector General of Registration through an API. The Power supply companies and the IGR will send the report of verification through the API. Whereas, the UIDA will send an OTP on the mobile number, available with them, of the applicant-Adhar Card holder. At the end of the application the applicant will be asked to mention the OTP so received from UIDA in the application. This facility of sharing the details through the APIs will minimize the pre or post registration verifications and thus eliminate the manual verifications. It is however made clear that mentioning of Adhar Number is optional.
xv. After the application form is completely filled in, a list of documents to be uploaded, as per the selection of applicant, will be displayed. The applicant will be required to upload all the documents as per his selection. Subsequent to successful submission of form along with requisite documents, the applicant will be asked to enter OTP of the signatory. If the signatory to the application has mentioned Aadhar number and has received the OTP then he may put the same in the window provided. In case, the applicant is not in possession of the OTP then he may choose the option “OTP not received”.
xvi. Subsequently, the applicant will be able to preview the form filled in by him and may also make any changes, if required. Otherwise the applicant will click on “Submit’ button for filing of his application. A challan in form MTR — 6 as proof of payment of fees and deposit wherever applicable and other necessary documents will be required to be uploaded.
xvii. An acknowledgment bearing “Transaction Number” of application will be generated and displayed on the screen. The acknowledgment of having received the application form will be sent to the e-mail and SMS will be sent on the e-mail id and the mobile number used by the applicant for while creating the Temporary Profile.
xviii. In case the applicant is unable to complete the form in one go the system shall auto save the information filled in. The applicant may resume filling the application from where he had stopped but within a time period of 90 days of creation of Temporary Profile.
xix. All communications will be made through SMS and e-mails on the Mobile Number and e-mail Id mentioned in the Temporary profile and the application form.
3. Verification and grant of Registration Certificate:
i. The applications will be auto-allocated to the respective jurisdictional officers.
ii. If the application is correct and complete in all respect along with relevant documents then application would be approved and TIN will be generated with Registration Certificate.
iii. Registration certificate will be sent via email and post on the same day.
iv. The applicant need not visit MSTD offices for obtaining Registration Certificate.
v. The Registration Certificate will also be available on the portal in downloadable format.
vi. In case the applicant is eligible for grant of registration, then the date of uploading of the application shall be considered as the date of application for the purpose of determining the effective date of Registration Certificate.
4. Rejection of Application:
i. If the application is defective, then it will be rejected and defect memo will be issued and communicated via e-mail to the applicant.
ii. If the discrepancies/defects are rectified within 30 days, then the date of uploading of application will be considered for the purpose of determining the effective date of Registration Certificate.
iii. If the discrepancies/defects are rectified after BO days but within 90 days, then the date of rectification will be considered for the purpose of determining the effective date of Registration Certificate.
iv. If the discrepancies/defects are not rectified within 90 days then the temporary profile will be de-activated and the applicant will have to re-apply.
v. in case the applicant has paid the security deposit applicable for voluntarily registration then the same would be refunded.
Annexure B: Billing Software
1. Salient features:
- Freely downloadable with simple interface
- Useful for businesses not using Accounting software packages
- Facility to create Tax invoices, Cash memos, debit-credit notes
- Facility to create ESN wise product list, Supplier list, Customer list
- Facility to prepare annexures of sales and purchases suitable for preparation of returns as per new automation system
- Facility to generate sales and purchase registers
- Facility to monitor CST declarations receivable or to be issued
2. Many of the small dealers do not have facility of maintaining their records on computer. The department has gone a step forward and as a measure of providing ‘Ease of doing business’ has made available a free Billing Software to such small dealers. This software will be able to cater to the basic needs of small dealers. The first version is a basic version having end to end functionalities required for issuing tax invoices, cash memos, debit and credit notes. The software will maintain suppliers’ list, customers’ list, product list etc. The invoice wise preparation of sales and purchase annexures necessary for filing of returns is the stand out functionality of this software. The subsequent version will have other functionalities required for easy tax compliance by dealers.
3. The process of downloading and use of this software is as under:
a. Installation: The Billing software with Pre-installation software package is available freely in New Automation Link under Dealer Services Menu on Mahavat portal for download by dealers. There are two types of software installations.
- Pre-installation software having software components for back end, front end and running the Billing software program.
- Billing software with configuration setup.
The Manual for installation and User Manual for the use of the software are also available for download in the said link on Mahavat website. The dealers have to follow instructions given for installation including the selection of path and entering password mentioned in the Manual.
b. Using the Software: As the software is using modern HTML 5 interface and it is developed based on Web architecture, the data processing in software is fast and the interface is using Block and tiles concept to make it conveniently usable on touch devices. The software is having following core functionalities in logical sequence of using the software.
i. Business Registration: The dealer has to setup his business in the software setup process comprising three screens. First screen will capture business details like Name, different registrations including MVAT registration number and the business logo which will be printable on the output documents like invoices, debit and credit notes. Only valid TIN is required for registration and setup of billing software onto dealer computer. The second screen will capture all business addresses and the third screen will give choice to dealer for using the numbering schema for generating series for Invoices, Debit Notes, Credit notes, product Ids, purchase entries etc.
ii. Business Details: This option allows editing of business details like changes in addresses and other business details.
iii Customer List: The dealer can enter customer details like Name, TIN, addresses so that they appear on invoice output. The Customer list can also be uploaded into the software as bulk upload. There is a Search and update functionality available for editing customer details.
iv. Products List: The dealer can enter product details like commodity description, HSN, price, tax rate etc., so that these details appear on invoice input screen or purchase entry screen. The product list can also be uploaded into the software as bulk upload. There is a Search and update functionality available for editing product details.
v. Invoice input: The invoices can be issued only if customer list and product list are created. The customer to be billed has to be selected from the drop down and all the details of the customer will appear in invoice input screen. The product line items are entered in the invoice table from the products available in product list. Thus invoice input screen will fetch all required details from various masters. This functionality of invoice input, inter alia, captures following details for tax compliance.
- Return form type
- Annexure transactions code
- CST declaration number
- Type of goods being sold
The invoice generation functionality tries to give most of the functionalities required for billing transactions of businesses like allowing discounts, adding additional charges for packing and forwarding which may or may not be part of sale price depending upon type of transaction etc. There is a Search functionality available for viewing and re-printing invoices issued. The details captured in invoice input screen will seamlessly generate sales annexure in the format required for filing of returns.
vi. Supplier list: The dealer can enter supplier details like Name, TiN, addresses. The Supplier list can also be uploaded into the software as bulk upload. There is a Search and update functionality available for editing supplier details.
vii. Purchase entry: Once the supplier is entered, any purchase details can be entered which will be subsequently used for calculation of Input Tax Credit and generation of Purchase annexure. There is a Search functionality available for viewing purchase details.
viii. Debit/Credit Notes: The debit/credit notes can be issued to customers as well as suppliers available in Master lists. This functionality covers all the aspects of business transactions like, sales/purchase returns, rate difference, quantity discounts etc. The dealer can search original invoice number against which he has to issue debit or credit note so that the classification of original transaction can even be captured for debit or credit note so as to give proper effect in annexures. There is also a Search functionality available for viewing debit/credit notes issued.
ix. Reports: The first version will give facility to generate sales and purchase annexure in required format for the selected period. A patch will also be issued for additional features like sales and purchase registers showing aggregate sales or purchases tax rate-wise required for entering in tables namely computation of tax or Input tax credits in returns.
x. Tools: The tool option provides for bulk import and export of customer list, product list and supplier list.
xi. Data backup and restore: This functionality allows portability and ensures security of data entered in billing software. Dealers may double click Backup and restore files in Pre-installation folder in Program files of drive “C” of the computer. The backup will be stored in MSTD Billing software folder in drive “C” of the computer.
Annexure C: Transition Issues
The registration under the present system was closed from the 12.00 PM of 03 May 2016.As mentioned above, the functionality of SAP based registration shall Go Live from 25 May 2016.The transition issues relating to this changeover have been identified and will be managed as under:
Registration: All the registration applications uploaded and manual applications submitted for obtaining registration under the Luxury Tax Act, Entry Tax Act and the applications for registration by the NRC dealers, pending as on 03 May 2016 were asked to be disposed by the concerned registration authorities on or before 06 May 2016.Since the facility of application for registration had been discontinued for the period from 04 May 2016 to 24 May 2016,many applicants could not apply and obtain the registrations. These applicants will not be at disadvantage since all such applicants may apply for registration up to 10 June 2016.The period for which the online and manual facility of registration application was closed will be excluded for the purpose of computation of actual date of liability. For example, an application which was needed to be filed from 046 May, 2016 to 24th May, 2016 will be treated as if in time if such application is uploaded in the new system on or before 10 June 2016.
Annex D: Help from offices:
Help desks are already established at all locations across the state as well at various divisional offices at Vikrikar Bhavan, Mazgaon, Mumbai. Also a centralised help desk at Sales Tax Office Mazgaon with the Help Line toll free number 1800225900 is set up.
The list of locational help desk is already available on “What’s New section” on the www.mahavat.gov.in or in the “New Automation” folder in the “Dealers Services”.
These Help desks will help resolve the issues which may come across while filing new registration applications.
Commissioner of Sales Tax,
MAHAVIKAS / New Automation /Registration Go Live /B-167 Dt 24-05-2016
Trade Circular Number : 18 T of 2016
Copy to :
- Hon Additional Chief Secretary ,Finance
- SpI Commissioner of Sales Tax,
- All Additional Commissioner of Sales Tax,
- All Joint Commissioner of Sales Tax,
- All Assistant / Deputy Commissioner of Sales Tax,
- All Sales Tax Officers
- All the departmental employees
H V Nikam
Joint Commissioner of Sales tax