MVAT ACT, 2002: Who Needs To Register?
MVAT ACT, 2002: Who Needs To Register?
MVAT ACT, 2002: Who Needs To Register?
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If dealer wishes to avail the benefits of being a registered dealer, he may apply for
voluntary registration by paying a fee of Rs. 5,000/- and Rs.25,000/-as a deposit,
which can be used to pay tax payable during the year of registration and subsequent
year. If dealer is not in position to utilize the deposit fully even in second year of
registration, He can claim refund of the unutilized amount
How to Register?
Application for Registration under section 16 of The Maharashtra Value Added Tax
Act, 2002 has to be made in FORM 101, electronically
While making an application for registration, certain documents have to be
submitted, list of it given in subsequent part.
Note: Copies of documents must be self attested and the originals should be submitted for
verification
1.
2.
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3.
4.
e -Registration Information page opens. Read Tool Tips : If net browser IE.6 SP2 or
Mozilla Firefox is not available then download Mozilla Firefox by pressing Mozilla
Firefox 3.5 button
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5.
On the e Registration Information page, dealer should enter /select details such as
PAN, location, name of business, name of applicant, status of applicant and Act.
Applications under MVAT Act and CST Act shall be made electronically. For the time
being applications for registration under all other Acts such as Profession Tax Act,
Luxury Tax Act, Maharashtra Tax on the Entry of Goods into Local Areas Act and
Sugarcane Purchase Tax Act should be submitted manually.
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6.
After the information on the e Registration Information page is entered, the dealer
should click next.
7.
8.
Request id :
Request id of the dealer will appear on upper corner of this left side in red letters.
Once Request id is generated, the information entered / selected on e-Registration
Information Page will not be editable hence dealer has to ensure that information
filled on e-Registration Information Page is correct before clicking the next option.
This request ID and PAN should be noted. If dealer wants to fill e-application in
multisession, then dealer should enter this request ID and PAN in Retrieval of
Partially Filled Data window which appears on e-Registration Information page.
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9.
Information in the form should be completely filled either by entering in the relevant
fields or selecting from the given lists and then submit button should be clicked...
In case a dealer has opted for CST also, then the CST e-application form will open.
The data in the fields common to both VAT and CST shall get populated for the ease
of the applicant. Remaining fields are expected to be entered / selected by the
applicant.
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10. In case the data in any of the fields is not entered, then the applicant would get error
message and would be prompted to enter the said data.
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11. After the completely filled application form is submitted (uploaded) then the
acknowledgment containing date and time for attending before Registering Authority
along with code/designation and address of Registering Authority would be
generated. This acknowledgment can be saved and should be printed for producing
before the registering authority. The dealer should also save the downloadable MVAT
and CST e-application form of registration and should take out a print of it.
12.
The proprietor, partner, Karta, Director, as the case may be are required to sign at
relevant place/places on the print out of the application so taken and submit it to the
concerned Registration Authority at the time of verification and photo attestation on
given date and time along with relevant documents. In case of voluntary registration
signature of introducer should also be obtained.
13. If the application is correct and complete in all respect along with relevant
documents then Registering Authority will generate TIN after verification.
Registration certificates shall be printed and issued to the dealer on the appointed
day. In case the application is eligible for granting registration, then the date of
uploading the application shall be considered as the date of application for the
purpose of determining the effective date of MVAT RC. In case the dealer has
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uploaded CST application also, then for the purpose of determining the CST RC
effective date, the date of uploading CST application shall be considered as the
application date.
Documents Required?
In Case of Fresh Registration:1. Proof of constitution of business (as applicable)
No proof required
In case of company
2.
3.
1.
Copy of passport
2.
3.
4.
5.
6.
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No proof required
In case of owner
In case of tenant
4.
One latest passport size photograph of the applicant ** (Please do not paste
the photo on the printout of application.)
5.
Copy of Income Tax Assessment Order having PAN or copy of PAN card.
6.
a.
Challan in Form No. 210 along with Demand Draft (D.D)/Pay Order (P.O)
showing payment of Registration Fee of Rs. 5000/- and Deposit of Rs.
25000/- in case of Voluntary Registration and Rs. 5000/- in other cases.
However the dealer may pay Registration Fee of Rs. 5000/- by the way of
Court Fee Stamp.
b.
For Mumbai location the D.D/ P.O should be drawn in favor of Bank of
Maharashtra A/CMVAT and D.D/P.O should be drawn in favor of State Bank of
India, A/C MVAT, payable at respective locations.
c.
The fees of Rs. 25/- towards CST registration to be paid by affixing the Court
Fee Stamp on Form- A.
* In case of partnership firm proof of residence has to be provided for all
partners and in case of body corporate, proof of residence of signatory to
application should be provided.
# In case of corporate bodies, the details of place of residence and PAN, etc.
shall be required to be furnished only for the signatory to the application.
**In case of partnership firm, photograph of only applicant partner needs to
be submitted.
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Note:
i.
Copies of documents must be self attested and the originals should be submitted for
verification
SUBMISSION OF DOCUMENTS IN THE FOLLOWING SEQUENCE
1.
PAN.
2.
3.
4.
5.
6.
1. PAN.
2. Bank cancelled cheque leaf.
3. Documents for Place of Business.
4. Documents for Place of Residence.
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j.
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l.
You will not need to make a fresh application for registration. However, the communication
to the Registering Authority concerned should be made within sixty days of the change or
occurrence of the event.
* NOTE: In case of change in constitution of business (other than in situation as given in
b) and in case of transfer of business, fresh registration has to be made.)
Cancellation of Registration.
You will be liable to pay VAT while your registration is effective. If, however, your
turnover falls below the threshold, you may choose to apply for cancellation of your
registration.
However, you should continue to collect and pay VAT in the normal way until your
registration is formally cancelled. Alternatively, you may allow the registration to
continue.
If you
In case of disposal or sale of business, your successor will need to apply for a fresh
registration certificate.
The Sales Tax Department may cancel your registration in case it comes to know that
your business has been discontinued, transferred or place of business has been
transferred to another local area, but only after giving you an opportunity of being
heard. Unless the Department is satisfied with your plea, you must return the
Certificate of Registration.
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The cancellation of your certificate does not affect your liability to pay any tax,
interest or penalties in respect of any period prior to the date of cancellation of your
registration.
E-Filing Process
For the detailed procedure of getting registered on website
of MVAT and the process of filing, press Ctrl and Click Here.
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