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Rules for TIN & Increase in fees for Voluntary Registration under Maharashtra Value Added Tax Act, 2002

State Notification of Maharashtra · 200518,817 characters of text

The enactment

TypeNotification
Year2005
JurisdictionState of Maharashtra
MinistryGovt of Maharashtra
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

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No. VAT-1505/CR-381/Taxation-1.—Whereas the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action to amend the Maharashtra Value Added Tax Rules, 2005 and to dispense with condition of previous publication thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) (hereinafter referred to as “ the said Act”).

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with the proviso to sub-section (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the Government of Maharashtra is hereby pleased to make the following rules to amend the Maharashtra Value Added Tax Rules, 2005, namely :—

1. These rules may be called the Maharashtra Value Added Tax ({Amendment) Rules, 2005.

2. After rule 8 of the Maharashtra Value Added Tax Rules, 2005 | hereinafter referred to as “ the principal rules ” ], the following shall be inserted, with effect from 16th November 2005, namely :— “8A. Fresh certificate of registration.—(1) Every dealer required to obtain a fresh certificate of registration under sub-section (1) of section 17 shall make an application on or before the 31st December 2005. Where a dealer has more than one place of business within the State and has obtained separate certificates of registration for any of such places of business, in addition to the principal place of business, he shall make a single application in respect of all the places of business for which he holds registration certificate.

(2) The application shall be made in Form 108 :—

(a) to the registering authority if the original Registration Certificate is obtained under the Maharashtra Value Added Tax Act, 2002 ;

(b) to the assessing authority in charge of the principal place of business if the original registration certificate is obtained under the Bombay Sales Tax Act, 1959 ;

3) TERTZ I (AT, T, NEAT 3, 004/3FETATT ¥, T 230 [HIT =IR-a

(c) to the officer designated by the Joint Commissioner concerned if the original registration certificate is obtained under the Bombay Sales Tax Act, 1959 and the case has not been assigned to an assessing officer.

The application form shall be obtained from the office of the Sales Tax Department.

(3) Subject to the provisions of sub-rules (1) and (2), the provisions of sub-rules (2), (4) and (6) of rule 8 and the provisions of sub-rule (1) and (3) of rule 9 shall, mutatis mutandis, apply in respect of fresh certificates of registration under section 17 as they apply to registration under section 22.

(4) The fee for obtaining the Form 108 from the office of the Sales Tax Department shall be rupees one hundred and shall be paid in cash.

(5) The fee payable at the time of submission of the application in Form 108 shall be :— (@) NIL if the application is made on or before the 20th December, 2005 ; and

(b) Rs.2,000if the application is made on or after the 21st December 2005 but on or before the 31st December 2005.

(6) The fee, if payable under sub-rule (5), shall be paid into Government treasury as if it is tax payable under the Act. Every payment of fee shall be accompanied by a Chalan in Form 210.

(7) The fresh certificate of registration shall take effect from the 1st April 2006.”

3. Inrule 73 of the principals rules, in the TABLE for the entry 3, the following entry shall be substituted, with effect from 1st January 2006, namely :— “(3)(A) Application for voluntary registration Rs. Five thousand under section 16 (B) Application for registration other than Rs. One hundred ” voluntary registration under section 16

4. After Form 106 appended to the principal Rules the following Form shall be inserted, namely :— Form 108.

®%) it T AR-A] WERTS YIS IR, ST, AT U, J00/IETATT ¥, TH 229 APPLICATION FORM FOR GRANT OF FRESH CERTIFICATE OF REGISTRATION AND ALLOTMENT OF TAXPAYER IDENTIFICATION NUMBER (TIN) (Please read the instructions carefully before filling the application form) INSTRUCTIONS

1. The application form must be filled in English bold letters and numerals.

2. Application for TIN will not be accepted if the same is not complete in all respects.

3. A black ball point pen should be used to fill in the form.

4. No field should be left blank. If the field is not applicable dealer should write N. A.

5. Wherever boxes are provided, only one letter should be writen in each box, one box should be et blank between two words.

6. Wherever the space provided for a particular field is not sufficient, the dealer should photocopy the relevant page, fillin the required information and attach along with the application.

7. In the commodities fields (Sr. No. 9 and 10, the dealer must write the name of the top 5 commodities dealt in. The description of the commodities should be specific and not of general nature. However, in case of departmental stores / kirana merchants / general stores etc., the dealer should write ‘FMCG' / *Kirana'.

8. In Serial No. 12, 13 and 14 series number of declarations must be written. This number is written before the serial number. For example in declaration form number MAH/01/1656543, the series number is MAHOI and serial number is 1656543. Please do not write the symbol slash [/ ] while filling up the items 12, 13 and 14.

9. In case the dealer is holding more than one R.C.. then for his additional place (s) of business, he has to apply for TIN to the officer in charge of principal place of business. He must submit all the original RCs including RCs for additional place (s) of business to that officer. The dealer will be issued a unique TIN for all place (5) of business in Maharashtra.

10.In case of dealer holding the certificate of entitlement for his backward area unit & also holding R.C. for non-backward area unit, the application for TIN must be submitied at the office in-charge of principal place of business. The certificate of entitlement should not be surrendered, along with the application of TIN.

11. The original Registration Certificates under the MVAT Act and the CST Act must be submitted along with the application.

12. Unutilized statutory declarations / certificates under the C.S.T. Act must be surrendered along ‘with the appl Acknowledgement Received an application from the applicant mentioned below for allotment of TIN under section 17(2) of the Maharashtra Value Added Tax Act, 2002, Serial No. in the register Name of the Dealer MVAT RC No.

Date of receipt of application Signature B S SRS Name Receiving Officer’s Designation & Stamp “Telephone No.

(W) TENTE I I(ATA, 3., A=A I, J00U/3ATETI ¥, I ] [T F-a FORM - 108 (See rule 84) Application for grant of Fresh Registration Certificute and allotment of Tuxpayers Identification Number (TIN) under section 17(2) of The Maharashira Value Added Tax Act, 2002, {No slash or dash to be written) To MYATRC.No | T T T ] CST.RC.No. Dateof effect of CSTRCBDMMAYYYY) - rx i PT.RC. No.

Luxury Tax R.C. No.

Sugar Cane Purchase Tax R.C. No.

Entry of Goods into local srea Act R.C. No, Income Tax Permunent Account Number (PAN) of the business I hereby apply for grant of fresh certificate of registration under section 17(2) of The Maharashtra Value Added Tax Act, 2002.

1. Name of the Business (in block leiters) (keep ane box blank between two words) EIVII!IIII]1IJJIIIJVJT lllll!l}ll!ll-l]!l!]

2. Full address of the principal place of business Bidg Nane/ Office No/Flat | | I No.

‘Area Nan eic.

[ Street Narme etc.

Villgel Towl i [Taluka [District [Pin Code - Contact details (with STD code) < Telephone (Office) No 1 I | | Telephone (Office) No. 2 | | Telephone (Residence) f F. | No.

[ Mobile No. T N = — Mobile No. 2 1 - E- il address.

oy Bt i I iy L ———— Ry T T OR-A| MR YT YA, ST, T[4, 300U/ ¥, T 1’0

4. Full address of the additional place(s) of business / Godown(s) / Warehouse(s) in Maharashtra (If space is insufficient please take photocopy of this page and attach)

(a) First additional place of business [Building Name /Office No./Flat No ‘Area Name elc.

Street Name efc.

Villagel Town/ Cit Taluka District PIN Code VAT R.C. No (if any) R.C. No. under other Act (s) (if any) G

(b) Second additional place of business Building Name /Office No./Flat No.

‘Area Name etc.

Street Name etc.

Village/ Town/ City.

Taluka District ] PIN Code VAT R.C. No (if any) R.C. No. under other Act (s) (if any) <y () Third additional place of business Building Name /Office No./Flat No.

‘Area Name ec.

Street Name etc.

Villagel Town/ City Taluka District PIN Code VAT R.C_No. (if any) R.C. No. under other Act (s) (if any) kW) T TR-F—(3) Pr— HERTE IR THU, ST, AR U, 00U/REAVT ¥, T ]S [W0T Tw-a

5. Constitution [(Please (V) tick the appropriate box] [ Brepriensr O] | Porwuership 1 |0 ot B, O PublicLed, Co. (] - Co-operative = Oiers (please HUF. 0 Society O | Public Trust | specity)

6. Principal nature of business [Please (v ) the most appropriate box only] Manufacwrer (] | lnporter [] Reseller B i specify)

7. Nature of business [Please (V) tick the appropriate box(es)] {Mmm/mum O] holesser | Retaler O3 | tmporer - T Esporrer =] e T Gifers | comrke 0| Reawam (] Leasing [ | ot [ | (Plense | conteacior Agent Py

8. Have you opted for composition scheme? [If yes, please (¥)tick the appropriate box(es)] (Please refer leaflet No. MVAT 106 for eligibility & details of Composition Scheme) | Router 0O "‘g::,’;‘;“( O | sakey [O Second Hand Car Dealer [}

9. Main commodities sold TSN classification Sr. No. Name of the commodity Schedule Entry | ( To be filled by the di uthorities

10. Main commodities purchased T TISN classification Sr.No. | Name of the commodity Schedule Entry | (To.be filled by the dey thorities.

(2¢) o\ T wR-E] HENTE YR T, ST, AIEET 4, o0 W/TETAT ¥, T 2339 11, Addresse(s) in other State(s) and corresponding TIN under C.S.T. Act insufficient please take photocopy of this page and attach)

(a) Address in first State ar space is Bidg. Name fOffice No./Flat No.

‘Area Name eic.

Street Name etc.

City -~ Sae Pin Code Corresponding CST RC / TIN " () Address in Second State Bldg, Name /Office No/Flat No.

“Area Name cic.

Street Name .

City State Pin Code Corresponding CST RC / TIN (¢) Address in Third State Bldg. Name /Office No/Flat No.

‘Area Name etc.

Street Name etc.

City State

(d) Address in Fourth State Bldg. Name /Office No./Flat No.

‘Area Narme elc Street Name eic City State Pin Code | Corresponding CSTRC/TIN_ Q) [Clieus FERTEZ JITHA TIA0A, 3L, ARET 34, R004W/IFTAT ¥, T 19 pasapuains S 0 } Jo ON P 1 0 o s ON soLIg 2d8 1 wonempaq (POIEIIE 94 A R 1 9 9 91LILdDS *SILSSIN J1) PIIIPUILINS ‘1Y L S JIPUN SUOIIEIEIP PASIUN JO SIIIAG € [ I E E E E ] !

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17. Details of Bank Account(s) Name of e Bank Branch.

\ 7| Name of the Bak.

Brandh “Account Number e of he Bank rnch i “Account Number 18, Whether the records are computerized? (Please tick(\) the apprapriate bus) = | T ] T Parially &R

19. Details of Entitlement Certificates under Pac kage Scheme of Incentives-- * [ St No. EC No. Scheme Maode TLocation of Unit (Deferral / Exemption) The above information is true to the best of my knowledge and bel ief Place Date Name & Signature of applicant, Status and authority thereof.

FOR OFFICE USE ONLY erial No. of receipt register Date of Application “Apphcation accepied by, signature ‘Name and designation “Application Verfied by, (signawure) Name and designation Thata eniry valldation done by, signature) Name and designation I T e e Tesue date By order and i the marme Of e Governor of Maliarashiza (%) R Al gEvnerd, Had 'SHASHANK MATHANE, Officer on Special Duty 10 Government.

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