The new system of Registration
envisages grant of registration based upon online verification of application
and documents uploaded by the applicant. This exercise is aimed at reducing the
hardship of the applicants in visiting the Sales Tax Office for registration
and make the process simpler and transparent. In order to achieve this
objective, the applicant is needed to upload the legible and proper documents
along with the application for registration. Where ever, this requirement is
not followed, the Registration officer shall reject the application. Therefore,
it is necessary for the applicants to ensure that they upload the Registration
application with legible and proper documents and obtain registration in hassle
– free manner. The new system is effective from 07/05/2015.
The applicant may check the status
of his application, whether it is created/ submitted or not by selecting the
options for e-registration on Home Page of the Department Website
www. mahavat.gov.in. Applicant has to enter his PAN to view his application in
“existing dealer” option.
Reference: Trade Circular under The
Maharashtra Value Added Tax Act, 2002
1. Trade Circular No. 4T of 2015 Mumbai
dated 09/03/2015
2. Trade Circular No. 5T of 2015 Mumbai
dated 06/05/2015
3. Trade Circular No. 7T of 2015 Mumbai
dated 19/05/2015
4. Trade Circular No. 13T of 2015
Mumbai dated 14/08/2015
The 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 dated 09/03/2015. It may be noted that the applicant
should not select the Act under which he is already holding the TIN.
ii. In Trade Circular 5T of 2015, it
was mentioned to pay registration fees and security deposit by way of demand
draft. However, a facility has now been made available by which the fees and
security deposit will be accepted by way of e-payment. The procedure for
e-payment is explained in Annexure “D” of Trade Circular No. 7T of
2015 Mumbai dated 19/05/2015
iii. After filling the
application for new registration, and making e –
payment of fees and / or deposit, applicant shall upload scanned
documents such as PAN CARD, proof of constitution, Bank details,
Address proof, Photo of applicant, Photo ID, Challan etc, which are
explained in Annexure “A” of Trade circular No. 7T of 2015 dated 19/05/2015.
The applicant needs to reduce the size of page (up to 100 kb per page) by
reducing “dpi” while scanning the documents so that, it gets uploaded.
iv. Applicant shall upload the
scanned copy of Declaration-cum Indemnity Form mentioned in Annexure “B” of
Trade circular No. 7T of 2015 dated 19/05/2015. bearing signature and
photograph of applicant (signatures of all partners in case of partnership and
Limited Liability Firm).
v. Applicant shall upload the
details of the Introducer as per following Annexure “C” (in case of voluntary
Registration Scheme) with TIN number, signature and Rubber stamp of
introducer.)
vi Applicant shall submit the
correct and complete application form along with required
scanned documents, Declaration Form
and Annexure “C” of Trade circular No. 7T of 2015 dated 19/05/2015.
vii After submitting the application
and scanned documents an acknowledgement will be generated containing the
details of the registration authority.
viii The Registration Authority
shall call the following class of applicants before him or 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’ ‘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
Link for Trade Circular:
MVAT Registration Turnover Limit:
Every dealer is require to get
register compulsory under MVAT, whose turnover is exceeds the prescribe limit
as mentioned under section 3 (4) of MVAT Act. The turnover limit for the
purpose of MVAT registration is given below:
|
Category of
Dealer
|
Turnover
|
Turnover of taxable good purchase
or sold
|
|
Importer
|
Rs. 1,00,000
|
Rs. 10,000
|
|
Other than Importer
|
Rs. 10,00,000*
|
Rs. 10,000
|
Here importer means the dealer who
purchases the good outside the state of Maharashtra. The turnover limit of Rs.
1 lack or Rs. 10* lacks is including turnover of all sales whether taxable or
tax free. However turnover limit of Rs. 10,000 is in respect of taxable
goods whether purchase or sold.
The dealer can also get registered
under MVAT voluntarily if he does not cross the turnover limit under section 3
(4). But for voluntary registration dealer is require to pay Rs. 25,000 as a
deposit and Rs. 5,000 as a fee.
Under which circumstances voluntary
registration is beneficial:-
1)
When dealer is doing manufacturing activity and require to install plant
and machinery. It is always beneficial to get register under MVAT as
immediately after the voluntary registration he can claim the set off on the
plant and machinery purchased by him. If voluntary registration is not done;
VAT paid on plant and machinery purchase will be in vain as dealer can not
claim the set off during unregistered period.
2)
When dealer is trader and he want to purchase the large quantity of goods for
the trading purpose before the sales starts. In such situation; voluntary
registration is necessary as after registration dealer can claim the set off of
the goods purchase.
Under which circumstances compulsory
registration is beneficial:-
When dealer is the small trader and
he is not going to purchase the bulk material
(say less than Rs. 10,00,000), then there is no
need for voluntary registration. The benefits of compulsory registration are as
below:-
1)
Dealer is not required to pay the deposit of Rs. 25,000 and registration fees
require to pay is Rs. 500 only.
2)
Dealer can claim initial exemption of tax liability on sales up to Rs.
10,00,000* under section
3 (2) of MVAT
Act.
MVAT Registration is
compulsory if turnover exceeds prescribe limit as mention above. In default of
non-registration penal provisions of MVAT act are applicable.
*This figure is substituted for the
figure “5,00,000” by Mah. Act No.XXVII of 2014 dt.26.6.2014.
Time Limit to apply for Registration
|
Type of Registration
|
Time Limit
|
|
Exceeding prescribed turnover
limit
|
Within 30 days from date of
exceeding turnover
|
|
Change in constitution
|
Within 30 days of such change
|
|
Transfer of Business
|
Within 30 days of such transfer
|
|
Transfer of Business by way of
succession in case of death
|
Within 60 days of such incidence
|
In case the application is in
time, the Registration Certificate shall be granted from the date of the said event.
If the application is electronically uploaded late, then Registration
Certificate shall be granted from the date of application if the application is
complete, valid and supported by all relevant documents.
See more
at:
http://taxguru.in/goods-and-service-tax/online-grant-registration-mvat-cst-pt-act-scanned-document.html#sthash.h3FqX0j5.dpuf
