8th floor, Vikrikar Bhavan, Mazgaon,<\/p>\n

\nMumbai 400010.<\/p>\n

TRADE CIRCULAR<\/strong><\/p>\n

To<\/p>\n

———————————————————–<\/p>\n

———————————————————– <\/p>\n

No.JC (Reg) \/uploading Document Regn\/2015\/346<\/p>\n

Trade Circular No.5 T of 2015 Murnbai. dated 06\/05\/2015<\/p>\n

Subject: Online grant of registration under the Maharashtra Value Added
\nTax Act, 2002 and Central Sales Tax Act, 1956.<\/strong><\/p>\n

The
\napplications for registration under the MVAT Act, 2002 and the CST Act,
\n1956 are required to be submitted online. Once the application is uploaded the
\napplicant is required to attend before the registration authority for verification
\nof required documents and photo signature.<\/p>\n

Government
\nof Maharashtra has decided to further simplify the process of granting
\nthe registration under aforementioned Acts_<\/p>\n

In
\nview of the same the Sales Tax Department has developed a system in which the
\napplicant will not be required to attend the Sales Tax Office to obtain the
\nRegistration. The new system will be effective from 07\/05\/2015.<\/p>\n

The simplified procedure is as under:-<\/p>\n

(i)         
\nThe applicant shall fill in the application
\nfor Registration as per the procedure laid down in the Trade Circular No.
\n4T of 2015 Dt.09\/03\/2015.It may
\nbe noted that the applicant should not select the Act under which he is already holding the TIN.<\/p>\n

(ii)       
\nAfter filling the application for new
\nregistration, applicant shall upload scanned documents such as PAN CARD, proof of
\nconstitution, bank details, address proof, photo of applicant, photo ID
\netc. which are explained in Annexure “A” of this circular.<\/p>\n

(iii)     
\nApplicant shall upload the scanned copy of
\nDeclaration-cum\u00adIndemnity Form mentioned in. Annexure
\n“B”, bearing signature and photograph of applicant (signatures of all
\npartners in case of partnership and Limited Liability Firm).<\/p>\n

(iv)     
\nApplicant shall upload the details of the
\nIntroducer in Annexure “C” (in case of voluntary Registration Scheme)
\nwith TIN number, signature and Rubber stamp of introducer.)<\/p>\n

(v)       
\nApplicant shall submit the correct and
\ncomplete application form along with required scanned documents,
\nDeclaration Form and Annexure “C”.<\/p>\n

(vi)     
\nAfter submitting the application and scanned
\ndocuments an acknowledgement will be generated containing the details
\nof the registration authority.<\/p>\n

(vii)Applicant
\nshall send a) Demand Draft of required amount of Deposit and
\nFees as mentioned in Annexure “A” signed by himself at the back side
\nof it along with copy of the acknowledgement generated after submission
\nof application to the Registering Authority mentioned on the
\nacknowledgement. b) Completely filled Declaration-cum \u00adIndemnity
\nForm in Annexure “B” and c) Details of introducer in case of
\nvoluntary Registration Scheme in Annexure “C” by Registered <\/p>\n

           Post\/Courier\/messenger within seven
\ndays after submitting the application.<\/p>\n

 (viii)
\nThe Registration Authority shall call the following class of applicants before
\nhim for verification of documents before granting the Registration
\ncertificate:-<\/p>\n

a) The
\napplicant or the person interested in the business is found to have been
\ninvolved in non-genuine business activities previously.<\/p>\n

 b)The applicant dealing in commodities which
\nare declared as risky by the Sales Tax Department from time to time.<\/p>\n

 (ix)
\nProcess of TIN generation:<\/strong><\/p>\n

 a) After examining the uploaded application,
\nscanned documents and photo of applicant with photo ID as mentioned in
\n“Annexure A” and “Annexure B” and “C”, if
\nRegistration Authority finds that, application is correct and complete, scanned
\ndocuments are uploaded properly and payment of Deposit and Fees is received
\n,will approve the application and TIN will be generated. <\/p>\n

b) TIN
\nwill be communicated to the applicant on his email provided in the application
\nform. <\/p>\n

c)
\nCertificate of Registration will be sent by post\/courier on the address
\nmentioned in the application form for registration. <\/p>\n

(x) If
\nthe application and documents uploaded are not found in order and proper, the
\napplication shall be rejected and rejection order will be communicated on the
\nemail address provided in the application form. Further the copy of rejection order
\nwill be sent by Registered post\/Courier to applicant on the address mentioned
\nin the application form for registration. (xi) This circular cannot be made use
\nof for legal interpretation of provisions of law, as it is clarificatory in
\nnature. If any member of the trade has any doubt, he may refer the matter to
\nthis office for further clarification. You are requested to bring the contents
\nof this circular to the notice of the members of your association.<\/p>\n

 <\/p>\n

Yours
\nfaithfully, <\/p>\n

(Rajiv
\nJalota)<\/p>\n

Commissioner
\nof Sales Tax, <\/p>\n

Maharashtra
\nState, Mumbai <\/p>\n

Download
\ncomplete circular with ANNEXTURE A<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

8th floor, Vikrikar Bhavan, Mazgaon, Mumbai 400010. To ———————————————————– ———————————————————–  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. The applications for registration under the MVAT Act, 2002 and the CST … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7],"tags":[102],"class_list":["post-437","post","type-post","status-publish","format-standard","hentry","category-mvat-cst","tag-registration"],"yoast_head":"\n