In continuation to earlier trade circulars namely Trade Circular No. 4T of 2015 Mumbai dated 09/03/2015, Trade Circular No. 5T of 2015 Mumbai dated 06/05/2015, Trade Circular No. 7T of 2015 Mumbai dated 19/05/2015, the office of the Commissioner of Sales Tax vide Trade Circular No. 13T of 2015 Mumbai dated 14/08/2015 has laid the instructions with respect to the simplified procedure for registration.

Background:

The process of granting new registration under the MVAT, 2002, the CST Act, 1956 and PT Act has been modified. The new process provides for uploading of necessary documents with the application of registration (refer to the Trade Circular 7 T of 2015, dated 19/05/2015) and thereby has removed the necessity of the tax payer to visit the sales tax offices for personal verification and the submission of the requisite documents. The change in process is line with the government directive about providing ease of doing business in the state of Maharashtra. This change in process has necessitated a change in procedure to be adopted by the departmental authorities while granting new registration. Accordingly following instructions have been issued.

Procedure:

• Filing of application for Registration as per the procedure laid down in the Trade Circular No. 4T of 2015 dated 09/03/2015 (don’t select the Act under which TIN has been allotted).

• Pay registration fee. (please see the procedure for e-payment as explained in Annexure “D” of Trade Circular No. 7T of 2015 Mumbai dated 19/05/2015)

• Upload scanned documents like PAN CARD, proof of constitution, Bank  details, Address proof, Photo of  applicant, Photo ID, Challan etc, (please refer Annexure “A” of Trade circular No. 7T of 2015 dated 19/05/2015 for better clarity).

• Upload the scanned copy of Declaration-cum­ Indemnity Form mentioned in Annexure “B” of Trade circular No. 7T of 2015 dated 19/05/2015 (duly signed along with the photograph)

• 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.)

• 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.

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

• Process of TIN generation. 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. TIN will be communicated to the applicant on his email provided in the application form. The Certificate of Registration will be sent by post/courier on the address mentioned in the application form for registration.

Points to be noted:

(i) Mandatory visit by the Registration Authority to the place of business if the PAN relates to the suspicious dealers or applicants dealing in risky commodities.

(ii) The application shall be rejected in case of incomplete and/or illegible documents.

(iii) The cases in which application for new registration has been rejected and the same applicant, using the same PAN applies again for registration then such an application shall preferably be forwarded, for necessary action, to the Registration office who had rejected the application earlier for the purpose of grant of registration.

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