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

It may be noted that while the total turnover of Rs. 1,00,000/- and Rs. 5,00,000/- is in respect of Turnover of Sales (which includes all sales whether tax free or taxable), the turnover limit of Rs. 10,000/- is in respect of taxable goods whether purchased or sold.

Both the conditions have to be satisfied for the purposes of liability / registration under this
category. [Sec. 3(4)]

Documents required for the purposes of Registration

The Commissioner of Sales Tax, Maharashtra, has issued a circular dated 4th May, 2005, whereby a dealer is required to submit following documents along with the application for registration in Form 101: –

Documents to be submitted along with the application for registration:

(Note: Copies of documents must be self-attested and are subject to verification from the original)

1. IN CASE OF FRESH REGISTRATION

1.     Proof of constitution of business (as appropriate):

i.	In case of proprietary firm:	No proof required.
ii.	In case of partnership firm: (Registered or unregistered)	Copy of partnership deed.
iii.	In case of company:	Copy of Memorandum of Association and Articles of Association.
iv.	In case of other constitution:	Copy of relevant documents.

2.     Proof of permanent residential address*
(please provide at least 2 documents out of the following documents):

                                      i.        Copy of passport.

                                     ii.        Copy of driving licence.

                                    iii.        Copy of election photo identity card.

                                    iv.        Copy of property card or latest receipt of property tax of Municipal 

                        Corporation / Council / Gram Panchayat as the case may be.

                                     v.        Copy of latest paid electricity bill in the name of the applicant.

  3.     Proof of place of business

                                      i.        In case of owner: Proof of ownership of premises; viz., copy of property  

                        card or ownership deed or agreement with the builde relevan documents.

                                     ii.        In case of tenant/sub-tenant: Proof of tenancy/sub-tenancy like copy of

                         tenancy agreement or rent receipt or leave and licence or consent 

                         letter, etc.

                                    iii.        Copy of Electricity Bill

          4.     Two latest passport size photographs of the applicant ** 

  5.     Copy of Income Tax PAN Card (in case of Proprietary business: PAN of Proprietor; in case of partnership business: PAN of partnership firm and of all partners; and in case of registered company: PAN of the company; in case of HUF: PAN of HUF and Karta etc.). 

 

6.     Challan in original showing payment of registration fee. (As per new procedure, the amount of fees is payable through a bank draft to be deposited with the registering authority along with the application. The bank draft shall be prepared, for applicant in Mumbai, in the name of "Bank of Maharashtra A/c. MVAT", and in case of other places in the name of "State Bank of India A/c. MVAT).

2. REGISTRATION IN CASE OF CHANGE IN CONSTITUTION OF THE DEALER

1.     Proof of change in constitution (e.g., if proprietary dealer converted to partnership firm then copy of Partnership deed, etc.).

2.     Copy of latest return-cum-challan.

3.     Pay order for payment of fees.

4.     PAN of new firm.

5.     Proof of permanent residential address.

3. REGISTRATION IN CASE OF TRANSFER OF BUSINESS

1.     All documents from 1 to 6 given in 'A'.

2.     Copy of transfer deed.

3.     Copy of latest return-cum-challan of the original dealer.

* In case of partnership firm, proof of residence has to be provided for all the partners, in case of body corporate, proof of residence of applicant.

** In case of partnership firm, photographs of only applicant partner need to be submitted. In case of corporate bodies, the details of place of residence and PAN, etc. shall be required to be furnished only for the signatory to the application.

Further, in case of Voluntary Registration, it is necessary that the applicant dealer is having a current bank account and such dealer has to be introduced by a registered dealer (The fees payable for voluntary registration is Rs. 5,000/- as non refundable fees, while for others it is Rs. 500/- only & Rs.25,000/- as non-adjustable Deposit w.e.f. 1.5.2011).

[For the time being, the amount of fees as well as the amount of Deposit payment has to be made by way of bank draft to be deposited with the registering authority along with the application for registration]

RATE OF TAX: [SECS. 5 & 6] AS PER SCHEDULES

Schedule ‘A’ –	Essential Commodities (Tax free)	Nil
Schedule ‘B’ –	Gold, Silver, Precious Stones, Pearls etc.	1%
Schedule ‘C' –	Declared Goods and other specified goods	4%
	Other goods w.e.f. 1/5/10	5%
Schedule ‘D’ –	Foreign Liquor, Country Liquor, Motor Spirits, etc.	At specified rates
Schedule ‘E’ –	All other goods (not covered by A to D)	12.5%