MVAT Registration Procedure & Requirements

Registration [Sec. 16, R 8]

Every dealer, who becomes liable to pay tax under the provisions of MVAT, shall apply e-registration on www.mahavat.gov.in within 30 days from the date of such liability.

Turnover limits for the purpose of Liability/Registration [Sec. 3(4)]

Category of dealer	Total turnover  of sales	Turnover of taxable goods purchased or sold
Importer	Rs. 1,00,000	Rs. 10,000
Others	Rs. 5,00,000	Rs. 10,000

Maharashtra Value Added (MVAT) Forms

MVAT Form No.	To Be used By
231	All VAT dealers other than dealers executing works contract, dealers engaged in leasing business, composition dealers (including dealers opting for composition  only for part of the activity of the business), PSI dealers and notified Oil Companies.
232	All composition dealers whose entire turnover is under composition (excluding works contractors opting for composition and dealers opting for composition only for part of the activity of the business).
233

MVAT e-Return

1	What is e-Return?
	Every registered dealer under the Maharashtra Value Added Tax Act and the Central Sales Tax Act is required to file returns with the applicable periodicity. These returns are required to be filed electronically on the web www.mahavat.gov.in through the internet, such returns are called Electronic Returns or E-Returns.

2	How to file e-Return?
	Filing of e-Return involves four steps. a)    e-Enrollment b)    Downloading of  applicable return Forms ( 231,23,233,234,235 and III-E) c)    Filling the applicable return form and its automatic validation. d)    Uploading of the error free return on the web www.mahavat.gov.in

Local Body Tax (LBT) Thane

1.  What is Local Body Tax?

Local Body Tax is a tax on entry of goods within municipal limits (aria). LBT has been introduced in place of Octroi.

LBT was already operational in the city of Aurangabad, Kolhapur, Jalgaon, Nanded, etc. Starting 1 April 2013 it has been introduced in Thane, New Mumbai, Pune, Pimpri­ Chinchwad, Nagpur, etc. 

LBT is governed by provisions of Maharashtra Municipal Corporation Act, 1949 (the Act) and Bombay Provincial Municipal Corporation (Local Body Tax) Rules, 2010 (LBT Rules).

Sales Tax Forms (CST)

Important Forms under the C.S.T. Act, Rules and Notifications

Particulars	CST Form	Time Limit
Registration Application for Registration	A	(i)       30 days from date of liabilities u/s 3; (ii)      30 days from the date of transfer of business u/s 44(4); (iii)     60 days in case of succession upon death of the dealer u/s 44(1); (iv)     30 days for additional place.