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New online registration system for MVAT and CST

Mahendra Borhade 
on 08 May 2015

LinkedIn


Background:

With reference to my previous article on revised registration procedure as per circular 4T of 2015, where common form for registration of MVAT\CST\PTRC\PTEC. Now Department has come up with new circular 5T of 2015 dated 07/05/15 where, you will surprise to here that ; registration can be obtained for all above mentioned numbers without attending the authorities. Yes it is, now the facility to upload all the documents is made available from 07/05/15 onwards.

Procedure:

The simplified procedure is as follows :

1. The applicant shall fill in the application for Registration as per the procedure laid down in the Trade Circular No. 4T of 20i5 Dt.09/03/2015.It may be noted that the applicant should not select the Act under which he is already holding the TIN.

2. After filling the application for new registration, applicant shall upload scanned documents such as PAN CARD, proofof constitution, bank details, address proof, photo of applicant, photo ID etc.for List of documents required please visit to mahavat.gov.in.

3. Applicant shall upload the scanned copy of Declaration-cum­ Indemnity Form mentioned below Annex-A, bearing signature and photograph of applicant (signatures of all partners in case of partnership and Limited Liability Firm).

4. Applicant shall upload the details of the Introducer as per following annex-B (in case of voluntary Registration Scheme) with TIN number,signature and Rubber stamp of introducer.)

5. Applicant shall submit the correct and complete application form along with required scanned documents, Declaration Form andAnnexure.

6. After submitting the application and scanned documents an acknowledgement will be generated containing the details of theregistration authority.

7.Applicant shall send :

a) Demand Draft of required amount of Depositand Fees signed by himself at the backside of it along with copy of the acknowledgement generated aftersubmission of application to the Registering Authority mentioned on the acknowledgement.

b) Completely filled Declaration-cum­ Indemnity Form in Annexure “A” and

c) in caseof voluntary Registration Scheme in Annexure “B” by Registered Post/Courier/messenger within seven days after submitting the application.

8. The Registration Authority shall call the following class of applicantsbefore him for 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.

9. Process of TIN generation:

a. After examining the uploaded application, scanned documents and photo of applicantwith photo ID as mentioned in Annexure 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 providedin the application form.

c. Certificate of Registration will be sent by post/courier on theaddress mentioned in the application form for registration.

10. If the application and documents uploaded are not found in order and proper, the application shall be rejected and rejection order willbe communicated on the email address provided in the applicationform. Further the copy of rejection order will be sent by Registeredpost/Courier to applicant on the address mentioned in the application form for registration.

ANNEXURE “A”

DECLARATION-CUM INDEMNITY FORM

1/We hereby confirm that 1/We have read and understood the instructionsmentioned in the Circular No. T/2015 dated issued by Commissioner of SalesTax, Maharashtra State.

I/We hereby declare that the particulars mentioned in Annexure “A” of the above Circular and submitted by me/us herein are true, correct and complete to the best of my/our knowledge and belief and I/We believe the same to be true. 1/We state that the documents submitted by me/us along with the application seeking registration as per the above circular are legal and genuine.

I/We state that I/We hereby undertake to promptly inform the Sales Tax Department in respect of any changes in the information so provided as herein above and agree to further undertake and indemnify and keep indemnified the Sales Tax Department against any losses, costs, damages arising out of any actions or activities undertaken by me/us on the basis of the information provided by me/us or for the lapse on my/our part to intimate or delay in intimating such changes to the Sales Tax Department.

I/We am/are also aware that, if the copies of the document/s uploaded with the application submitted by me/us are found bogus or forged or non-genuine, I/We shall subject myself/ourselves to be prosecuted under sub-section (e) of Section 74 of the Maharashtra Value Added Tax Act, 2002 and/or will be susceptible to the penalprovisions under the Indian Penal Code as may be invoked against me by the Sales Tax Department. I/we also understand that in the eventuality of submission of bogusor forged or non-genuine documents with the application, the Registration certificateso granted on the basis of these documents shall be cancelled abinitio.

I/We undertake that I/We shall send the Demand Draft of requisite amount for prescribed Security Deposit/Fees along with this Declaration-Cum-Indemnity Form through Registered Post/courier/Messenger within seven days from the date. ofsubmission of the application. I/We am/are also aware that if I/We fails to do so theRegistration certificate granted to me/us shall be cancelled abinitio.

I/We state that I/We arn/ are also aware that the documents uploaded along withthe application .are only for the purpose of obtaining registration under MaharashtraValue Added Tax Act, 2002/Central Sales Tax Act, 1956/ The Maharashtra State Taxon Professions, Trades, Callings and Employments Act, 1975.

Further I/We state that 1/We fully understand that by mere grant of Registration Certificate on the basis of the documents uploaded by me/us, the Sales Tax Department does not certify the ownership of the premises of Place of business/Place of Residential address or any other place mentioned in the Registration Certificate.

Place:

Date:

Signature of the Applicant

1…………………………. 2………………………..

1. All partner's signature in case of Partnership and LLP Firm

2. Only applicant's signature in case of other than Partnership/ LLP Firm

Specimen Signature of the Applicant

1…………………………

2…………………………

3…………………………

4………………………..

ANNEXURE “B”

DETAILS OF INTRODUCERS

(In case of Voluntary registration)

1.NAME OF THE INTRODUCER :

2.TIN OF THE INTRODUCER : V W.E.F.

3.SIGNATURE AND RUBBER STAMP OF THE INTRODUCER

Conclusion:

We can see the good sign of digitalization were the department is willing to have more crystal clear in its operation to curb the corruption and have smooth deliberation with the customers\dealers; still government has to miles ahead of this, where registration fees and deposit can also be made through online payment system.

Thanks and Regards,

CA Mahendra

Partner of S G P R S AND ASSOCIATES


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