Manual

of

Procedure

Registration

SALES TAX DEPARTMENT

OCTOBER 2007

Chapter Subject Page no

1

INTRODUCTION

Aims of registration

Principles of VAT registration

Mahavikas

2 Functions of the registration office

3

Organization structure

Organization structure of the Registration Offices in Mumbai

Organization structure of the Registration Offices in areas other than Mumbai

Single function or Multiple function

4

Act, Rules,Notification,Circulars Referencer

Referencer of Sections, Rules, forms and notification for the Registration under the MVAT

Referencer of Trade Circulars

Referencer of Departmental Circulars

5 Targets (Financial and Physical)

Chapter Subject Page no

6

ProceduresOverview

Procedure for new registrations in Mumbai

At the counter

In the office of the registration officer

The procedure in case of a defective application

Data entry for new registration in Mahavikas

Mahavikas Procedure, in case the application is found to be defective

Mahavikas Process when the defect is cured by the applicant

Post Registration Process

Procedure outside Mumbai

Timings for the receipt of the applications for registration

Rejection of an application for registration

Chapter Subject Page no

6

Process of rejection in Mahavikas

The appeal process

Appeals In Mumbai

Appeals In mofussil offices

Process in Mahavikas, in case the application for registration is restored

appeal

Effective date of registration/TIN Certificate

Time limits for application for MVAT registration on various grounds

MVAT TIN effect in case of VRS

MVAT TIN effect in case of application on other grounds

Registration of Non Resident Dealers

Guidelines regarding verification of the registration application/documents

Regularization of Late registration cases

ADM Relief Process

TIN Amendment Procedure

The applications,requiring the amendment of the TIN certificate

Processing of applications for amendment due to shifting

The applications for amendments,which do not require the amendment of the TIN certificate

Effective date of amendment

schemes

Restaurant/Factory canteen/hotels/Caterers

Bakers

Retailer

Dealer in second hand motor vehicles

Processing of the applications for the appointment/removal of the manager

Chapter Subject Page no

6

Situations, when new registration is not required

Cancellation of registration

Grounds

Procedure in Mumbai

Cancellation of registration of a Large Tax Payer

Amendment and Cancellation of TIN in Mahavikas

Processing of the amendment applications in MahavikasAmendment Menu

Specific Process for each type of amendment

Other Amendment Menu

Processing of TIN cancellation applications in Mahavikas

Processing of the composition applications in Mahavikas

Processing of applications for the appointment/removal of Manager

Chapter Subject Page no

7

Duties, Responsibilities and Powers

Functions of the counter clerk/Tax assistant

Functions of the registration clerk in the registration processFunctions of the registration clerk during post registration processFunctions of the registration clerk in TIN rejection processFunctions of the registration clerk/tax assistants in the amendment processFunctions of the registration clerk/tax assistants in the TIN cancellation processMiscellaneous functions of the registration clerk/tax assistants Functions of the registration STI in the registration processFunctions of the registration STI in the post-registration process

Chapter Subject Page no

7

Functions of the registration STI in the amendment processFunctions of the registration STI in the TIN cancellation processMiscellaneous functions of the registration STI Duties,responsibilities and powers of the STO (regn) in the registration process

Functions of the STO in the post-registration processFunctions of the STO in the TIN amendment processFunctions of the STO in the TIN cancellation processMiscellaneous functions of the STO (Regn)Duties, responsibilities and powers of the DC(Regn) in Mumbai.

Duties, responsibilities and powers of the DC(VAT Adm) in Mofussil areas.

Duties, responsibilities and powers of the JC(Reg) in Mumbai and JC(Adm) in Mofussil areas.

8Reporting Formats

Performance analysis of the registration Officers

9 Control Registers for the Registration Office

10Inspection

Meeting with the dealers/representatives

11 Record Filing System

12

Exchange of information between functional Divisions

Inflow of information in the Registration Office

Outflow of information from the Registration Office

13 Annual Report

14 Updating the Manual of Procedures

Chapter Subject Page no

15

ANNEXURE PART A (SPECIMENS)

Counter Defect Memo Specimen Form 1Acknowledgment of the application for registration Specimen FORM 2

Acknowledgment of the application for amendment/cancellation Specimen FORM 3

Check List for STI Specimen Form 4

ANNEXURE PART B (PERFORMANCE STATEMENTS)Registration applications disposal.

Amendment applications disposal

Cancellation applications disposal

Scanning statement

TIN validation statement

ANNEXURE PART C(CONTROL REGISTERS)Registration Central Inward Register (Reg. Count.

Registration Central Distribution Register (Reg. Count 02)

Registration Applications Receipt Register (Register 101)

Daily Disposal Register of Registration Applications (Register 102)

Daily Disposal(Otherwise) Register of Registration Applications (Register 102A)

RC Cancellation applications Receipt/Disposal Register (Register 103)

Amendment Applications Register (Register 104)

Manual of procedureRegistrationChapter 1

Introduction

1.1 Aims of the Registration Office:The Registration Office is a service oriented office. The dealer's first interaction with the MSTD is in the registration Office. Therefore, it is essential that the registrations are granted on the same day to the applicants, who have complied with all the statutory requirements.During the Advisory Visits, the dealers should be guided regarding the queries raised by them and also on routine matters such as returns filing, payment of taxes, complying with the notices issued by the MSTD.The Central Repository should endevour to issue the declarations at the earliest possible.

1.2 PRINCIPLES OF VAT REGISTRATIONRegistration is essential for the control of VAT dealers and for the effective collection of revenue.Voluntary registration is essential in a VAT system to provide equity of treatment for dealers, who do business on trader to trader basis and have not exceeded the turnover limits or who, in any case, desire registration.

Accurate registration provides the basis for monitoring:� return filing� tax payment� audit selection etc.

The process of registration being automated, the manual of procedures would not be complete without the guidelines regarding the procedures to be followed in Mahavikas. Hence the step by step Mahavikas guide is also provided covering the various aspects of the Registration(DIS, i.e. Dealer Information System) Module. 1.3 Mahavikas

Mahavikas is an acronym for Maharashtra Vikrikar Automation System. Mahavikas contains various modules covering different functional divisions and related activities.

The Registration Module(DIS) module went live on the 11th

October 2006. Other locations went live in a phased manner and the entire State went live on 1st November 2006. After the introduction of this DIS module, it is now possible to generate the TIN immediately on the spot. The dealer also gets the computerized TIN allotment letter generated through Mahavikas on the spot.

Chapter 2

Functions of the Registration Office

2.1 Functions

The primary function of the Registration branch/Registration Officer is to grant registration.

The various functions of the registration branch/registration Officer are as follows:

A) Granting registrations under the various Acts, administered by the MSTD, such as MVAT, CST,PT,Luxury Tax Act,SCPT, ET on Petroleum Products. It may be noted that the enrolment certificates under the PT Act to Permit holders under the Motor Vehicles Act are being granted by the RTO authorities.

B) Validation of the registration data in Mahavikas.C) Conducting Advisory visits at the POB of the dealer after the registration is

granted within a period of 3 to 6 months.D) Amending the Registration Certificates and updating the registration

details.E) Issuance of the statutory Forms under the CST Act such as Form C, EI, EII,

F etc.F) Cancellation of the Registrations.

The primary functions of the Registration Office are carried out by :a) Sales Tax Officer,b) Sales Tax Inspector,c) Clerk/Tax Assistants.

Chapter 3

Organization Structure

3.1 Organization structure of the Registration Office in Mumbai:

A) Addl. CST (VAT) 2 heads the Registration office in Mumbai.B) Joint Commissioner of Sales Tax (Regn) heads the registration

office in Mumbai.C) Dy. Commr. of Sales Tax (Regn) who is the immediate Supervisory

authority of the Registration officers, who do the functions listed at (A),(B),(D) and (F) on the earlier page.. The Advisory Visit Section and the Forms issuance section (known as the Central Repository) are supervised by three separate Dy. Commissioners of Sales Tax.

D) Sales Tax Officers, are the final authorities for the granting of registrations,validations, amendments and cancellation of TIN. Similarly, the Sales Tax Officers (Central Repository) are the final authorities as far as the issuance of the Forms is concerned. The Sales Tax Officers(Advisory) are to submit the Visit Report to their supervisory Dy. Commr. Registration.

E) The Sales Tax Inspectors, assist the STO in the verification of documents and submit their recommendations to the STO.

F) The clerks/Tax Assistants, do the data entry in Mahavikas and maintain various registers prescribed in the Annexure.

The appeals against the orders passed by the Sales Tax Officer (Regn) shall lie with the DC (Regn)1.

3.2 Organization structure of the Registration Offices in areas other than Mumbai:

There is not to be much difference in the set up of the registration office in Mumbai and at other locations in the State.The difference is to be only in respect of the reporting officers, at other locations, as the registration officers are to report to the DC(VAT Admin) for other locations.The Additional Commissioner of Sales Tax of the respective zone shall head the registration offices within that zone. The Dy. Commr. of Sales Tax (VAT Admin) shall be the immediate supervisory Officer of the Sales Tax Officer(Regn)Secondly, the appeals against the orders passed by the registration Officers shall lie with the regular appellate authority.Thirdly, the registration officers at small locations may be entrusted with other functions in addition to the registration function.

3.3 Single function and Multiple function :The registration offices in Mumbai shall be a single function branch. The STO (Regn) under the supervision of the DC(Regn) 1 will be issuing, amending and canceling registrations.

Chapter 4

Act, Rules,Notification,Circulars Referencer

(4.1) Part A-Referencer of Sections, Rules, forms and notification for the Registration under the MVAT

Sr Topic Section Rule Form Notfn.1 Registration-turnover limits (importer). 3(4)(a)

2 Registration-turnover limits (other than an importer).

3(4)(b)

3 Registration-calculating the turnover limits.

3(5)

4 Registration-liability due to succession in business.

3(8) read with sec.16(1)

5 Voluntary registration-commencement of liability to pay tax from the date of registration

Sec.3(9)

6 Basic deduction from payment to pay tax-turnover exceeded cases of registration in the first year.

Sec.3(2) Proviso.

7 Ceasing of liability to pay tax on cancellation of registration.

Sec.3(3)

8 Commencement of liability to pay tax after cancellation of registration, if turnover again exceeds limits.

Sec.3(3)

9 Registration-liability to register of a dealer liable to pay MVAT.

Sec.16

10 Registration-liability to register of a dealer liable to pay MVAT- no contravention, if applied for RC.

Sec 16 First Proviso.

11 Registration(MVAT)-Not required for a dealer, holding a valid and effective BST RC on 31-3-2005

Sec. 16 Second Proviso.

12 Registration(MVAT)-Required for a Sec. 16 Second

Sr Topic Section Rule Form Notfn.

dealer, holding a RC under the WCT, Lease Tax only on 31-3-2005

Proviso.

13 PAN-definition - Rule 2(i)

14 Principal place of business-definition Rule 2(j)

15 Registering authority-definition Rule 2(l)

16 Dealer-Definition Sec. 2(8)

17 Non-resident dealer-Definition Sec. 2(16)

18 Place of business-Definition Sec.2(18)

19 Turnover of purchase-Definition Sec. 2(32)

20 Turnover of Sales-Definition Sec. 2(33)

21 Year-definition Sec.2(35)

22 Registration-application format Sec. 16(2)

Rule 8(1)

Form 101

23 Registration(MVAT)-Application in 30 days by dealer holding RC under WCT and Lease Tax Act.

Sec. 16 Second Proviso.

Rule 8(1)(a)

Form 101

24 Registration-application within 30 days by dealer exceeding TO limits.

Sec. 3(2)/(4)

Rule 8(1)(b)

Form 101

25 Registration-application in 60 days by the transferee of business due to death of the dealer.

Sec.3(8) r/w sec. 44(1)(a)

Rule 8(1)(d)

Form 101

26 Registration-application in 30 days by the transferee of business otherwise than due to death of the dealer.

Sec.3(8) r/w sec. 44(4)

Rule 8(1)(d)

Form 101

27 Registration application-only complete application shall be accepted.

Sec. 16(3)

Rule 8(2)

Form 101

28 Registration application-Single for multiple places of business.

Sec.16(2) 8(3) Form 101

29 Registration application- to be signed and verified by .......

Sec.16(2) Rule 8((4)

Form 101

30 Registration application-particulars of the authority to sign the application.

Sec.16(2) Rule 8(6)

Form 101

Sr Topic Section Rule Form Notfn.31 Registration application-declaration by

partners to be signed by all partners.Sec.16(2) Rule (5) Form

101

32 Registration application- furnishing of recent photo.

Sec.16(2) Rule 8 (7)

Form 101

33 Registration application- exemption from furnishing of recent photo to Public Limited Company, Public Trust, Corporation, local authority or Government..

Sec.16(2) Rule 8(7)

Form 101

34 Registration application-photo attestation of the signatory

Sec.16(2) Rule 8(8)

Form 101

35 Registration application-exemption from photo attestation of the signatory in the case of Public Limited Company, Public Trust, Corporation, local authority and Government.

Sec.16(2) Rule 8(8)

Form 101

36 Registration application-applicant must specify the goods and the nature of business.

Sec.16(2) Rule 8 (10)

Form 101

37 Registration application-POR and PAN of the proprietor,all partners, all members of the HUF,etc. Must be stated in the application

Sec.16(2) Rule 8 (9)

Form 101

38 Voluntary Registration-preconditions for application-introduction and bank current account

Sec.16(2) Rule 8( 12)

Form 101

39 Registration application-PAN mandatory for all types of registration.

Sec. 16(2)

Rule 8(12)

Form 101

40 Registration Certificate-to be issued in the name of the partnership firm, HUF,body corporate,association of individuals or the department of Government.

Sec.16(2) Rule 9 (1)

Form 102

41 Registration Certificate-Effective date Sec.16(3) Rule 9(2)

Form 102

42 Registration Certificate- additional copies to the dealer having multiple POBs.

Sec.16(3) Rule 9(3)

Form 102

43 Registration certificate- to be displayed by dealer at each POB by the dealer.

Rule 10 Form 102

Sr Topic Section Rule Form Notfn.44 Cancellation of RC- application form Sec.

16(6)Rule 11 (1)

Form 103

45 Cancellation of RC- application within 30 days from discontinuance, change in constitution or transfer of business.

Sec. 16(6)(a)

Rule 11(1)

Form 103

46 Cancellation of RC-Passing and service of order on dealer

Sec. 16(6) first proviso.

Rule 11(2)

Not prescribed in rules but Proforma available in Mahavikas.

47 Cancellation of RC- effective date of cancellation.

Sec. 16(6) first proviso.

Rule 11(3)(4)

Not prescribed in rules but Proforma available in Mahavikas.

48 Cancellation of RC- surrender of RC by the dealer within 15 days from the date of the reciept of the cancellation order.

Sec. 16(6)

Rule 11(5)

Form 103

49 Registration Certificate (Additional copies)- on opening the additional POB.

Sec. 16(3)

Rule 12(1)

Form 102

50 Registration Certificate-issue of duplicate copy in case the RC is lost, destroyed or defaced.

Rule 12(2)

Form 102

51 Amendment of RC-insisting on the dealers copy of RC for amendment purposes.

Sec. 16(8)

Rule 13(1)

52 Amendment of RC-Dealer must furnish the RC within 10 days from the service of notice for amending.

Sec. 16(8)

Rule 13(2)

53 List of registered dealers-application to JC(C) enforcement.

Rule 14 Form 104

54 Information regarding transfer of business or change in constitution and surrendering of RC within 60 days.

Sec. 18(1)(a)

Rule 15(1)/(2)

Proforma not prescribed in rules.

Sr Topic Section Rule Form Notfn.55 Information regarding discontinuance

of business, shifting of POB, opening of additional POB and surrendering of RC within 60 days.

Sec. 18(1)(b)

Rule 15(1)/(2)

56 Information regarding change in the name of business and surrendering of RC within 60 days.

Sec. 18(1)(c)

Rule 15(1)/(2)

57 Information regarding entering into a partnership and surrendering of RC within 60 days.

Sec. 18(1)(d)

Rule 15(1)/

(2)

58 Information regarding application for insolvency/liquidation proceedings or such proceedings pending and surrendering of RC within 60 days.

Sec. 18(1)(e)

Rule 15(1)/(2)

59 Information regarding merger, demerger or amalgamation and surrendering of RC within 60 days.

Sec. 18(1)(f)

Rule 15(1)/(2)

60 Information regarding death of the dealer to be furnished by the legal heir etc.

Sec. 18(2)

Rule 15(1)/(2)

61 Information regarding change in the constitution or dissolution of a firm, partition of HUF and surrendering of RC within 60 days.

Sec. 18(2)

Rule 15(1)/(2)

62 Declaration(first) regarding appointment of manager of a business to be furnished within 30 days.

Sec.19(1) Rule 16(1)

Form 105

63 Declaration(revised) regarding appointment/removal of manager of a business to be furnished within 30 days.

Sec. 19(1)

Rule 16(2)

Form 105

64 Declaration regarding PAN by every RD.

Sec. 19(2)

Rule 16(3)

Form 106

65 Composition Scheme-retailers Sec. 42(1)

Form 4 attached to the notification dated 1-6-2005.

No:VAT-1505/CR-105/Taxation-1, dated 1-6-2005.

66 Composition Scheme-restaurants, Sec. 42(2)

Form 1 attached

No:VAT-1505/CR-

Sr Topic Section Rule Form Notfn.

hotels etc. to the notification dated 1-6-2005.

105/Taxation-1, dated 1-6-2005.

67 Composition Scheme-Caterers. Sec. 42(2)

Form 2 attached to the notification dated 1-6-2005.

No:VAT-1505/CR-105/Taxation-1, dated 1-6-2005.

68 Composition Scheme-Bakers Sec. 42(2)

Form 3 attached to the notification dated 1-6-2005.

No:VAT-1505/CR-105/Taxation-1, dated 1-6-2005.

69 Composition Scheme-(Bakers) Should be certified by the JC(Adm)

Sec. 42(2)

Form 3 attached to the notification dated 1-6-2005.

No:VAT-1505/CR-105/Taxation-1, dated 1-6-2005. [condition (i)]

70 Composition Scheme-Second hand motor vehicle dealers.

Sec. 42(2)

Form 5 attached to the notification dated 1-6-2005.

No:VAT-1505/CR-105/Taxation-1, dated 1-6-2005.

71 Composition Scheme-(Second hand motor vehicle dealers) Should be certified by the JC(Adm)

Sec. 42(2)

Form 3 attached to the notification dated 1-6-2005.

No:VAT-1505/CR-105/Taxation-1, dated 1-6-2005. [condition (i)]

Part B(4.2) Referencer of Trade Circulars

Sr NO Date Subject

1 2T 28-4-2005 Composition Scheme

2 4T 4-5-2005 Registration-clarification regarding documentary requirements

3 5T 4-5-2005 Registration under MVAT-Certain clarifications and relief for holders of BST, WC RC etc.

4 6T 13-5-2005 Employer's TDS Account Number-clarifications and relief.

5 8T 21-5-2005 Composition Scheme-filing of returns

6 19T 18-7-2005 Advisory visits for newly registered dealers.

7 20T 20-7-2005 Composition Scheme-Some clarifications

8 37T 19-11-2005 Issuance of TIN to dealers registered under MVAT, CST, Luxury Tax and Entry Tax Act.

9 38T 25-11-2005 Issuance of TIN to dealers registered under MVAT, CST, Luxury Tax and Entry Tax Act- some clarifications.

10 39T 12-12-05 Issuance of TIN to dealers registered under MVAT, CST, Luxury Tax and Entry Tax Act- some clarifications.

11 40T 15-12-05 Form 107 Extension of Date

12 3T 9-1-2006 Administrative relief-Cancellation of registration u/s 22(8) BST Act., NRC dealers/shifting cases.

13 10T 29-3-2006 Online submission of applications for C forms

14 13T 13-4-2006 TIN-Non allotment. Handling of such cases.

15 17T 28-6-2006 Online submission of applications for C forms

16 20T 19-8-2006 CST TIN in certain cases.

17 25T 12-9-2006 CST TIN in certain cases-corrigendum

18 30T 10-10-2006 Registration related rules amended.

19 13T 7-2-2007 TIN Certificates-corrections thereof

20 18T 20-2-2007 Composition Scheme-certain clarifications

21 33T 18-4-2007 Administrative relief for URD.

22 34T 24-4-2007 TIN Certificates-corrections thereof

23 39T 9-5-2007 Grant of Registration Certificates.

Sr NO Date Subject

24 40T 14-5-2007 PT registration/amendment of Entry 13 persons.

(4.3) Referencer of Departmental Circulars

Sr No Date Subject

1A 17-6-2005 Functioning of Advisory visit cell

21A 14-12-2005 TIN-Issue thereof

1A 16-1-2006 Administrative relief-Cancellation of registration u/s 22(8) BST Act., NRC dealers/shifting cases.

12A 1-4-2006 Allotment of TIN to the dealers applying for fresh registration.

15A 17-4-2006 Allotment of TIN to the dealers applying for fresh registration.

23A 17-8-2006 TIN-allotment of TIN to dealers having different date of effect for VAT and CST.

25A 8-9-2006 TIN-Correction to the dealer database.

27A 16-9-2006 Improving efficiency in registration of dealers etc.

32A 18-10-2006 Mahavikas-Registration Module.

33A 30-10-2006 Transfer of Right to Access in some contingencies

4A 16-1-2007 Amendment to registration record

7A 8-2-2007 Status report of scanning for registration etc.

13A 14-3-2007 Registration Module in Mahavikas

Chapter 5

Targets (Financial and Physical)

The STO(Regn) are not given any financial targets.The other targets for the registration offices are as follows:

A) Registration applications: Registrations applications, where the applicant has complied with all the statutory requirements shall be disposed on the same day.

B) Validation of Form 101 data in Mahavikas:The number of validations should be equivalent to the registrations issued during a given period.

C) Amendment applications:Amendment applications shall not be kept pending for more than 15 days, where the dealer has complied with all the requirements.

D)RC cancellation applications:Cancellation applications shall not be kept pending for more than 15 days, where the dealer has complied with all the requirements.

E) RC Records for Advisory visits:The RC records shall be sent for Advisory visit within 15 days from the date of issue of the RC.

Chapter 6

Procedures

6.01 Overview: As seen earlier, the basic functions carried out in the registration office are granting of registrations, validating form 101 data, amending and cancelling of registrations.To carry out these functions, the physical process as well as the process in Mahavikas is necessary.The procedure across the state shall by and large be uniform. In Mumbai, being a location having multiple registration offices, a counter has been set up for the acceptance of the applications so that the work load is distributed equally.This chapter is suitably divided into following parts for ease of understanding and convenience:Part A: New registration and related issues.Part B: TIN amendments.Part C: TIN cancellations

The procedures to be followed in the registration office are explained below for each of the functions.:

Part ANew Registrations & Related Issues

6.02 [A] Procedure for new registrations in MumbaiThe applicant dealer files the application in the prescribed format at the counter.

6.03 At the counter:

a) The clerks/Tax Assistants (referred to hereafter as, “Counter clerk/Counter Tax Assistants”, hereafter) posted at the counter should make a face check of the application.

b) The counter clerk/Counter Tax Assistants should broadly verify the following aspects:

(i) all the fields in the application have been filled up.(ii) the application contains signatures at the required places.(iii)the applicant has paid the applicable registration fees.

In case the applicant does not fulfill the above criterion, then the

application should be returned back to the dealer with the Counter Defect Memo[Specimen 1] and instructions to comply the defects and resubmit.

c) The accepted applications shall be entered in the “Registration Central Inward Register”,[Reg. Counter 01]to be maintained as specified in the Annexure.

d) The applicant shall be issued an acknowledgment (Specimen 2), which shall contain the date, time and the Sales Tax Officer (Regn) officer to whom the application has been alloted.

e) The applications shall be entered in the “Registration Central Distribution Register” [Reg. Counter 02]to be maintained as specified in the Annexure.

f) The accepted applications shall be distributed to all the registration officers equally by rotation. The distribution of the applications shall be done every hour and in case the flow of the applications is high the applications shall be distributed at shorter intervals.

g) The registration clerk/Tax Assistants shall be primarily responsible for handing over the application to the respective registration offices. He/she should ensure that no application is lost.

6.04 In the office of the registration officer:The following procedure shall be followed:i. The registration clerk/Tax Assistants shall accept the application and

acknowledge it,ii. The registration clerk/Tax Assistants shall enter the said application in

the Registration Applications Receipt Register[REGN.REGR. 1](Register to be maintained in the format prescribed in Annexure .

iii. The registration clerk/Tax Assistants shall distribute the applications equally to the STIs for verification.

iv. The STI shall scrutinize the application as respects the completeness of the application and the enclosed documents to decide the validity of the application. The detailed instructions regarding the scrutiny of the application and the documents are given at a latter part of this chapter.

v. In any case, i.e. irrespective as to whether the application is defective or valid, data entry shall be done in Mahavikas. The detailed instructions regarding the data entry in Mahavikas are also given separately. In Mahavikas, the data entry of the registration application can be done either by the clerk/Tax Assistants,STI or the STO since each of these have the access rights to “insert an application.”but normally, the application shall be entered by the STI or the clerk/Tax Assistants, depending upon the work load and other factors.

vi. The STI shall submit the application and the verification report (Specimen 4 included) to the STO with his recommendations.

vii.Simultaneously, the STI shall also forward the application in Mahavikas to

the Desk of the STO with the appropriate remarks in the Remarks window of Mahavikas. The STI shall record the remarks, “Recommended for TIN” or “Recommended for Defect Memo”, as the case may be.The STI shall record the Mahavikas application numbers on the first page of the application.

viii.The STO shall scrutinize the application/documents and either confirm the recommendations of the STI or record his own findings. At this stage, the STO should decide as to whether the application is valid or defective.All the defects should be communicated at one stroke.

ix. In case, the application is found to be defective but the applicant is in a position to cure the deficiency and cures the deficiency on the same day , then the application shall not be treated as defective.

x. The procedure to be followed in case of a defective application:a) In case of a defective application, the defect memo shall be served in the

specimen (available in Mahavikas), along with the original application and the enclosed documents to dealer/representative.

b) The registration clerk/Tax Assistants shall close the entry in the applications register and write, “Defective” in the remarks column. This application shall be treated as disposed for ascertaining the performance of the officer.

c) The applicant, who desires to cure the defect shall furnish the said application to the same registration officer, who had issued the Defect Memo, earlier.

d) In case the applicant furnishes the required documents on any subsequent day , the said date shall be treated as the date of application.

e) The clerk/Tax Assistants shall take entry of this valid application in the application register.

f) The STO shall comply the defects in Mahavikas, as per the process explained in the latter part of this chapter.

xi. The date on which a valid application is submitted shall be deemed to be the date of application. [MVAT Rule 8(2)].

xii.The applicant or his representative shall attend before the registration officer and shall produce the originals of the copies enclosed along with the application. The originals of the documents and the final compliance in the case shall be done by the sales Tax Officer only. In any case, the applicant dealer/representative shall attend only before the Sales Tax Officer for the verification of originals.

xiii.After the verification of the originals and the photo attestation[MVAT Rule 8(8)], the dealer should be granted TIN. The TIN allotment letter shall be issued to the dealer/representative in specimen (available in Mahavikas).

xiv.The registration clerk/Tax Assistants shall take the entry in the RC Issue Register[REGN. REGR. 2], to be maintained as specified in the

Annexure.xv.The Registration clerk//Tax Assistants shall close the respective entry in

the applications register and record the relevant details.xvi.The TIN allotment letter shall be issued separately for each Act. The Tax

Payers Guide shall also be issued to the dealer.

6.05

Data entry for new registration in Mahavikas

A) New registration (MVAT & CST)The data entry of the registration application has been outsourced but for the generation of the TIN, minimum data entry is required to be made by the MSTD.The data in Mahavikas should be entered in capitals only.Data in the following fields is required to be entered by the MSTD:

a) Business PAN: This is one of the most important field in Mahavikas, hence the STI/ STO should ensure that the PAN is recorded accurately in Mahavikas. Entering of different PANs for applications of the same dealer under different Acts may result in the generation of inconsistent TINs.

b) Act : The applicable Act should be selected from the drop down list.

c) Reason for registration: This should also be selected from the drop down list and the information in the relevant window should also be entered. After the reason for registration is selected, the information in the window relevant to the reason should also be entered. The fields in such “more details” windows are mandatory.

d) Dealer type: In case, the dealer is a non resident dealer, then the appropriate radio button should be selected. The default selection is “resident dealer” hence in cases of resident dealers, the existing selection need not be changed.

e) Business name: In this field, the terms such as M/s, Messrs etc should be avoided.

f) Constitution: The selection of the applicant's constitution should be made from the drop down list.

g) Name of the signatory:

h) Status of the signatory to the application: The status should be selected from the drop down list.

i) Application date: The application date is system generated and is non editable. Hence it is very important that the data entry of the registration applications is made by MSTD on the same day otherwise the TIN effect date would be affected.

j) Nature of business: The nature of business recorded on the application should be selected from the nature of business window in Mahavikas. The extent of business such as, “mainly”, “partly” or wholly should also be denoted for each type of business selected. In case the dealer has selected, “others”, then text should be entered in the others box.

The rest of the data entry in Mahavikas would be done by the vendor(ECIL).

6.06Application found defective-Mahavikas Procedure

1) The STI shall save the application by clicking the “Pending/Reject” Tab on the main screen.

2) The STI shall click the “Check List” Tab on the main screen.3) The “Check List” window opens, in which the STI shall select

the documents required from the applicant.4) The STI saves this list.5) The application is forwarded by the STI to the Registration

officer, along with the Print out of the defect Memo, to be generated in Mahavikas..

6) The STO shall sign the Defect Memo and it shall be issued to the dealer/applicant.

7) This process shall be done for each of the applications filed by the dealer, separately i.e. MVAT, CST etc.

6.07Defect cured by applicant-Mahavikas process

The Registration Officer shall open the dealers earlier saved application.

1) The “Check List” Tab on the main screen shall be clicked and the check list window shall open.

2) The documents now produced by the applicant shall be selected in the list and saved.

3) “Defect compliance” Tab shall be clicked and the check list window shall be closed.

4) The application date on the main screen would get changed automatically.

5) The same process shall be followed for the CST Act, with the only difference that the documents is not required to be selected.

6) The CST application date would also get changed after the “Defect Compliance” Tab is clicked.

7) In case the CST application is u/s 7(2), in the “Reason for registration” details window the effect date should also be changed so as to be the same as the application date.

6.08Post Registration Process

The following process should be followed after the dealer has been alloted TIN:

(a) TIN should be recorded on the first page of Form 101in legible handwriting, by the Registration clerk/Tax Assistants.

(b)Form 101 should be removed from the Registration file,(c) A list of the cases, in which TIN has been alloted on the previous day

should be prepared, by the Registration clerk/Tax Assistants.(d)All Forms 101 should be sent for scanning on the same day or immediately

on the next working day. The said list and the Form 101 so detached from the file should be sent for scanning to the scanning center at the respective locations for data entry.

(e) Please note that CST application form should not be sent for scanning, where the dealer has simultaneously applied for MVAT and CST registrations.

(f) The Vendor(ECIL) shall make the data entry and the said data shall be ported in Mahavikas within the turnaround time of 3 days.

(g) After the Form 101 is returned after scanning, the said form should again be filed in the respective registration record. The registration clerk/Tax Assistants shall be primarily responsible for the sending and receiving back the Forms after scanning.

(h)After the data is ported in Mahavikas, the Mahavikas data should be compared with the Form 101 data and necessary corrections should be made to the respective fields. The activity of corrections in Mahavikas could be done either by the STI or the STO himself depending upon the workload and other factors. In case the STI is making the corrections then, the STI should forward the application in Mahavikas to the STO with the remarks, “Data corrected and submitted for approval .“

(i) The data should be approved through the remarks window in Mahavikas. The approval rights are alloted to the STOs. In the remarks window of Mahavikas, the STO shall record, “Data approved”. The same remarks shall also be recorded on the proceeding sheet of the RC record.

(j) After the data is approved, the vendors(ECIL) shall print the TIN certificate and dispatch to the dealer at his principal POB, along with the VAT Guide. This activity of the vendor for the entire state shall be monitored by the JC (Regn.) under the guidance of the Addl. CST. (Regn./Rec./Ref.).

(k) The RC record should be sent to the Advisory section for Advisory visits. The RC records, where the TIN is issued on the grounds of change in constitution should not be sent for advisory visit but should be sent to the filing section.[Departmental Cir. No. 1 of 2005 dated 17-6-2005].

(l) The RC records should be sent to the Advisory section on a weekly basis.

6.09Procedure outside Mumbai

The procedure regarding registration would remain same throughout the state with the only difference that the counter need not be established as most of the locations do not have multiple Registration Officers.Secondly, the registration Officers shall be supervised by the DC(VAT Adm) and the JC(VAT Adm) for the respective location.

6.10Timings for the receipt of the applications for registration

The applications for registration shall be normally accepted from 10.00AM to 3.00 PM. Accordingly,a notice shall be displayed outside the registration offices giving 15 days time before implementing this schedule. However, the decision to extend this time can be taken by the STO (Regn) in consultation with his supervisory officer, if any particular situation demands. The process of verification of the application/documents shall be carried out throughout the day.

6.11 Rejection of an application for registration

The registration officer may reject an application for registration on any of the following grounds but not necessarily restricted to these grounds:

1) Signatory to the application does not attend for photo

attestation[MVAT rule 8(8)]. It may be noted that photo attestation is not required[MVAT rule 8(7)] for the following types of applicants:

� Public limited company,� Public trust,� corporation,� local authority,� government.

2) The original documents are not produced for verification by the applicant.

3) Any other sufficient reason.The applications, which are rejected by the registration officer shall be entered in the Rejection/Withdrawn Register [Reg 102A].

In case, the TIN is not alloted,registration fees paid shall be refunded to the applicant,in view of the amendment to section 50(1), carried out by the Mah.Amendment Act No. XXV of 2007 dated 6-8-2007. It may also be noted that the said amendment is effective from 1st April 2005. The fees should not be refunded in case it is paid by way of court fee stamp.

In this situation, the applicant has two options:A) prefer an appeal to the appellate authority[MVAT sec. 26].B) Furnish a fresh application.

6.12

Rejection in Mahavikas

a) In Mahavikas, the application should have been saved by the STO by

clicking the “Pending/Reject” Tab on the main screen.b) Then, subsequently the “Remark” Tab on the main screen shall be clicked.c) The “Remarks” window shall open. d) In the “Remarks”, the STO shall enter appropriate remarks citing the

reasons for rejection.e) “Reject” Tab in the “Remarks” window shall be clicked. f) The heading of the “remarks” window shall change to, “Rejected”.g) On the main screen, the rejection number shall be generated and displayed

in the “Rejection Order No.” field.

6.13The appeal process

6.14-Appeals In MumbaiThe appeals against the rejection order shall be filed before the DC (Regn),1 Mumbai.The appeals should be filed within 60 days {MVAT sec. 26(4)] from the date of the receipt of the rejection order.The appeal procedure laid down in the “Appeals Procedure Manual” is equally applicable to these appeals.The appeal memo is scrutinized by the clerk/Tax Assistants in the DC(regn) office.In case the appeal is found to be defective, the appeal memo is returned back with suitable instructions.

6.15-Appeals In mofussil offices:The appeal procedure remains same throughout the state with the only difference that the appeals should be preferred to the DC (Appeals).

The clerk/Tax Assistants issues an acknowledgment as per the specimen to the dealer/representative. The clerk/Tax Assistants gives an appointment for hearing in consultation with DC (Regn)/DC(Appeals).The RC application file is called from the STO . The RC application file is examined to verify the dealer's claim.If the appeal is accepted, the order is passed, in which the STO is asked to afford an opportunity to the dealer either to produce the required documents or attend for photo attestation. The RC application shall be sent back to the concerned STO along with the Order.In case the appeal is dismissed or not allowed, the order is passed and the RC application file sent back to the STO.

In case the appeal is allowed by the appellate authority and the application for registration is restored, a fresh entry shall be taken in the application receipts register, by the clerk/Tax Assistants. In the remarks column, the appeal order number and the date shall be entered.

6.16Rejected Application restored in appeal-Mahavikas process

Process in Mahavikas, in case the application for registration is restored:

a) a fresh data entry shall be made in Mahavikas as in any other case.b) In case the application is fit for the grant of the TIN, the TIN shall be

generated.c) In this case since fresh data has been entered in Mahavikas, the TIN effect

may not have been correctly generated. The simple reason is that in case of registration, the date of data entry is considered as the date of application.

The TIN effect date is generated by the system taking into account the application date, the limitation periods for each type of registration.

d) In this situation, the dealer should be issued a manual TIN allotment letter bearing the correct TIN effect date.

e) Subsequently the data should be approved and then the TIN effect date should be amended through the “Amendment” Menu, as usual.

6.17-Procedure, in case the dealer does not prefer an appeal:Normally, no action would be required in case the dealer does not prefer an appeal.However, in case the dealer had applied for registration on the grounds of the “Turnover exceeding prescribed limits”, then such cases should be forwarded to the Advisory Visit section Officer for URD assessment.

In case, the dealer prefers to file a new application, he shall pay the registration fees afresh and the date on which he files the fresh application shall be treated as his application date.

6.17

Effective date of registration/TIN Certificate

Except in the case of voluntary registration, the application for registration is required to be made within the time limit prescribed.

6.18

Time limits for MVAT RC applications

Sr Reason for registration Time limit

1 Voluntary Not applicable

2 Change in constitution 30 days

3 Transfer of business due to death of the dealer

60 days

4 Part/full transfer of business, not covered by serial no 3, above.

30 days

5 Exceeded the TO limits 30 days

6.19

MVAT TIN effect in case of VRS

The MVAT TIN is effective from the date a dealer files a valid application,i.e. when the conditions laid down in section 16 and the rules are fulfilled.

6.20MVAT TIN effect in case of application on other grounds

If the application is filed within the above specified period, the TIN shall be effective from the date of event for registration.In Mahavikas, the event date shall be entered by the user in the reasons for registration window and the system shall decide whether the application is late or in time. In other words, the TIN effect date shall be generated by the system.Example1: In a case the turnover of sales by a reseller, exceeds Rs. 5 lakh on 1-5-2007 and he files the application on 30-5-2007, the MVAT TIN shall be effective from 1-5-2007.Example 2:The proprietor of M/s Shanti Enterprise expired on 15-6-07.His son, being the legal heir took over the business and applied for registration on 30-7-2007. The limitation period in this case being 60 days, the application is in time. The TIN shall be effective from 15-6-2007, the date of the death of the proprietor.Example 3:M/s Amba Enterprise, a partnership firm is converted into a proprietary on 1-4-2007. The proprietor applied for registration on 1-5-2007. the application is late hence the TIN shall be effective from 1-5-2007. In this situation, the dealer shall be treated as an unregistered dealer from 1-4-2007 to 30-4-2007 and all the consequences for remaining URD shall follow. This dealer cannot collect any tax during this period and shall also not be eligible to claim any set off for the purchases made during this period.Example 4: M/s Indian Ind. Ltd. (RD) proposes to amalgamate wef 1-5-2006 into Pioneer Ind. Ltd(URD)in its AGM held on 14-4-2006. The amalgamation proposal is sent to the High Court for approval. The High Court approves the amalgamation and passes the order on 31-12-2006. In this case, the registration of M/s. Indian Ind. Ltd. shall be cancelled wef 31-12-2006 i.e. from the date of the High Court order. [MVAT sec. 47]

6.21Registration of Non Resident Dealers:

A “non resident dealer” means a dealer, who effects purchases or sales of any goods in the State, but who has no fixed place of business in the State.The applications for registration of the NRC dealers shall be accepted at the office of the STO(NRC) at the Vikrikar Bhavan, Mazgaon, Mumbai 400010. These applications shall not be routed through the counter but shall be accepted directly.The rest of the procedure for processing these applications remains same as the local dealer.Before processing these applications the STO(NRC) shall ensure that the applicant does not have any place of business anywhere in the State.In case such a NRC dealer applies for the inclusion of the additional place of business, which is located in the State, the amendment shall be done but such dealer shall be de classified as a “NRC” dealer. The same shall apply when the dealer applies for the shifting of his principal POB from outside the State to any place within the state.Example: M/s ABC, NRC dealer holding MVAT TIN opens an additional POB at Bhiwandi. This dealer shall no more be a NRC dealer.

6.22-Guidelines regarding verification of the registration application/documents

-Following are the guidelines issued for the verification of an application for registration:

1) Fields:Ensure that all the fields in the application are filed up.2) Fees and Deposit:Confirm that the applicant has paid the registration

fees,wherever applicable. The fees for the voluntary registration under the MVAT Act is Rs. 5000/ and the fees for registration on other grounds under the MVAT Act is Rs. 500/. With effect from 15th August 2007, to obtain the MVAT registration under the voluntary scheme a Deposit of Rs. 25000/, in addition to the registration fees, shall also be necessary. The Deposit and the fees shall be paid in the Challan no. 210, appended to the MVAT Rules.The fees for application for registration under the CST Act is Rs. 25/.

3) PAN is mandatory for all types of registration under MVAT. It should be ensured that the PAN recorded on the application is same as on the PAN card. In case, the PAN card is not available then the acknowledgment of the IT return or any communication from the IT denoting the PAN may be accepted. The PAN recorded on Form 101 should be confirmed from the PAN on the PAN card or the IT return or any communication from the IT deptt.The composition of the PAN is as follows:

� There are 10 characters in a PAN.� The first 5 characters are alphabets.� The next four characters are numbers.

� The last character is an alphabet.� The fourth alphabetical character stands for the constitution of the PAN

holder. P- stands for a proprietor or an individual. H- stands for an HUF. C-stands for Company and F-stands for a partnership firm.

� The fifth alphabetical character stands for the first letter of the surname (proprietary/individual) or the name of the HUF, partnership firm or a company(as the case may be).

4) Business name: The business name on the application should be the same as on the PAN,except in case of a proprietary concern. In case of other constitutions,the business name on the application should match with the constitution related document such as the partnership deed, Certificate by the ROC etc.

5) Constitution: The constitution related documents should have been furnished, depending upon the constitution selected by the dealer. Such documents are:

Constitution Required Document

Individual Proprietary No document

HUF No document except PAN

Partnership firm Partnership deed

Pvt. Ltd. Co./Public Ltd Co. Articles/memorandum and the certificate by ROC

Co-op Society Registration Certificate issued by the registrar of societies

Trust Registration certificate issued by the competent authority.

6) Name and Status of the signatory: It should be confirmed as to whether the person who is signing the application, is duly authorized by the proprietor,Pvt. Ltd. co., public ltd. Co etc. to sign on the application on its behalf. The application for registration can be signed by the following:

Signature by Constitution

Proprietor or an authorized person Proprietary

Any partner Partnership firm

Director, Manager or an authorized person

Private or Public limited company

Karta or adult member HUF

Manager, principal officer or an authorized person

Others

7) Reasons for registration: The selection made by the applicant should be

confirmed with reference to the documents/evidence produced in this context. The documents relating to each types of the reasons for registration are as follows:Reason for registration

Required document

Voluntary Business PAN, *Introduction by a RD for 5 years or by an agent [MVAT Rule 8(11)] and current account in a bank.

Change in the constitution from partnership to proprietary

Dissolution Deed

Change in constitution from proprietary to partnership

Partnership deed

Full/Part Transfer of business

Transfer deed duly signed by the transferor and the transferee.

Exceeding the prescribed limit

Sales/purchase statement supported by sales/purchase invoices,sales/purchase register etc.

*Introduction by a RD or an agent: in case of an introduction by a RD, the RC of such introducer should be in force on the date of introduction and he should be registered under the MVAT or the BST Act for five continuous years,prior to the year of application. The Agent means a Sales Tax Practitioner(enrolled under section 82 of the MVAT Act),Cost Accountant or a Chartered accountant or an Advocate. Minimum period of enrollment is not necessary for an introducing agent.

Part transfer of business:

Example : M/s Omega Sales is a registered dealer, carrying on the business of Medicines and Jewelery. The business of Jewelery is transferred to another person Shri Kanti Shah(not holding registration himself) on 15-6-07. Shri Kanti Shah takes over the said business and therefore is liable for registration.

Merger and de-merger Cases:

Example 1: M/s Indian Ind. Ltd. (RD) merges into Pioneer Ind. Ltd(URD). M/s Indian Ind. Ltd. should apply for the cancellation of its registration and Pioneer Ind. Ltd must apply for registration.Example 2: M/s Infotech Media Pvt. Ltd.(URD) merges into M/s Woodall Pvt. Ltd.(RD). The registration officer should only be informed about this merger.

Example 3: M/s Khandelwal Engg. Pvt. Ltd (RD) merges into Mehta Engg. Pvt. Ltd.(RD). In this case, the application for the cancellation should be filed by M/s. Khandelwal Engg. Pvt. Ltd. The registration Officer should be informed about the merger.Example 4: M/s Tecno Ent. Ltd.(RD) de merges into M/s Techno Engg. Ltd.(URD) and M/s Techno Electronics Ltd.(URD). M/s Tecno Ent. Ltd should apply for the cancellation of registration. M/s Techno Engg. Ltd. and M/s Techno Electronics Ltd. should apply for registration.

8) Nature of business: There are two types of nature of business i.e. “main nature” and “part nature”. It should be ensured that the dealer selects only one nature of business from the “Main”. An applicant can make multiple selections from the “Part nature”.

9) Date of commencement of business: Normally, in this field, the dealer would write the date of commencement of business. Some other ways in which this date could be ascertained are opening of the bank account, commencement date in the partnership deed, the incorporation date in case of a corporate body, shops and establishment license, drug license, hotel license etc. Of course, it is quite possible that the dealer may not have commenced any sales purchases but still the registering officer or the Advisory Officer during the visit should take cognizance of these facts.

10)Composition scheme: The applicant desiring to opt for the composition scheme shall tick the appropriate box and shall also file the application for the composition opted for.

Composition scheme Application Form under the notification

Restaurant/Club/Hotel Form 1

Caterer Form 2

Baker Form 3

Retailer Form 4

Second hand motor vehicle dealer

Form 5

The applicant who desires to avail the composition for the works contract need not denote in the registration application.The proposal of the dealer, who is opting for the composition scheme as a Baker or a dealer of second hand Motor vehicles should be submitted to the JC(Regn) in Mumbai and to the JC (VAT Adm) of the respective division. The JC shall certify the dealer for these two composition schemes, after ensuring the eligibility.

11)Language of books of accounts and computerized records: Ensure that the dealer makes the choices.

12)POB/APOB/POR address: It should be ensured that the dealer enters the details in the appropriate fields. The applicant may be encouraged to record the landmarks in the field for Area name. The same instructions are applicable to the APOB and the POR address , too. The address on the documents produced should be matched with the address on the

application.13) Details of the Bank Account: Opening of a current account in a bank is

a pre condition for making an application for MVAT registration under the VRS [MVAT rule 8A]. The STI shall enter the 9 digit MICR Code which is available at the bottom of the cheque and after the cheque number. In case the MICR code is not available, the applicant should be asked to furnish the Bank and the Branch Code.

14)Commodity details: The name of the commodity and the schedule may be entered by the dealer but the schedule entry may be confirmed by the registration authority. The HSN should be entered by the registration authority.

15) Photo attestation of the signatory to application: The signature of the person, who signs the application for registration has to be attested by the STO(Regn). For this purpose, the STO may ask for any identity proof to ascertain that the person signing the application and the person attending before him is the same. The STO shall record the attendance of the signatory for photo attestation on the proceeding sheet of the application file.

6.23- Regularization of Late registration cases6.24- ADM Relief Process

The dealers,who have applied late for registration may apply for the Administrative Relief to regularize the date of RC effect.The Govt. of Maharashtra in Finance Department has delegated the powers to regulate the cases of delay in obtaining the registration certificates to the Commissioner of Sales Tax.[FD GR no. VAT-1506/CR-152/Taxation-1 dated 5th February 2007].

The Commissioner has been authorized to re-delegate these powers to his subordinate officers and to frame eligibility criteria/parameters for uniformity in procedure.The Commissioner of sales Tax has accordingly delegated these powers to the Joint Commissioner of sales Tax (HQ) II and the Joint Commissioner of sales Tax(Adm). The procedure has been laid down by the Commissioner[Trade circular no.33T of 2007 dated 18th April 2007], which is as follows:

1) The dealer shall apply in the format,prescribed in the circular, to either the JC(HQ)II or the JC (ADM), as the case may be.

2) For regularizing the registrations under the BST Act and the CST Act, granted for the periods up to 31-3-2005, the application shall be submitted to the concerned JC(ADM) of the respective Division.

3) The registrations under the following Acts shall be regularized by the JC (HQ)II:

i. The CST Act,1956, in respect of registrations for the period from 1-4-2005 onwards.

ii. The Maharashtra Sales Tax on the Transfer of Property in Goods involved

in the execution of Works Contract(Re-enacted Act)1989.iii. The Maharashtra Sales Tax on the Transfer of right to use any Goods for

any purpose Act,1986.iv. The Maharashtra Tax on Luxuries (in Hotels and Lodging Houses) Act

,1987.v. The Maharashtra Value Added Tax Act,2002.4) To become eligible for the administrative Relief, the following conditions

must be fulfilled:i. the dealer should apply for administrative relief to the above referred

authority in the format available in the Circular no 33T of 2007.ii. the dealer should have filed all the returns and should have made the

payment of tax with interest for the period starting with the registration before filing this application.

iii. The dealer should also make the payment of tax and interest,as per his calculations for the unregistered period(as if he is registered).

iv. The dealer should not have remained unregistered for a period exceeding 5 years.

v. The liquor dealers are not eligible for the administrative relief.

Part B

TIN Amendment Procedure

6.25- TIN Amendment Procedure

The application for amendment of the TIN certificate or for the updation of the TIN details shall be normally made to the registration officer, under whose jurisdiction the principal POB of the dealer is located.In places like Mumbai, where there are more than one registration officers, the applications shall be accepted centrally and equally distributed amongst the registration officers on a rotation basis.As in the case of new registrations, the applications for amendments shall be entered by the Counter clerk/Tax Assistants in Reg. Counter 01 and in Reg. Counter 02. In case of the Large Tax payers, the amendment applications shall be received by the LTU branch.

6.26-The applications,requiring the amendment of the TIN certificate could be for any of the reasons:

Type of amendment Documents required

Shifting of POB Same documents as required for fresh registration. The registration officer,in whose jurisdiction the new POB falls shall accept the application.

Type of amendment Documents required

Opening of APOB No documents required.

Closing of APOB No documents required.

Change in nature of business

No documents required.

Change in commodities No documents required except when the sale is permitted only under a License, such as liquor etc.

Change in the constitution from a private limited company to a public limited company or vice versa.

Fresh Certificate by the ROC.

Change of business name

Bank account proof. In case of a pvt/public ltd. Co, the certificate by ROC and in case of a public trust or a society, the certificate issued by the respective authority..

Processing of applications for amendment due to shifting:The applications for amendment due to shifting of Principal POB shall be accepted by the STO (Regn),under whose jurisdiction, the new POB falls.The RC record shall be sent to the STO(Regn) of the new POB. In case any assessments are required to be done for the pre-VAT period or if any proceedings are pending, the same shall be completed by the old officer in charge. Of course, if the dealer applies for the Transfer of Proceedings, the same can be processed by the appropriate authority.

6.27- The applications for amendments,which do not require the amendment of the TIN certificate could be for any of the following reasons:

Type of amendment

Documents required

Opening of bank account

Bank account proof.

Closing of bank account

Last bank statement

Appointment of a manager

Form 105

Removal of a manager

Addition of a Amended partnership deed, POR address and

Type of amendment

Documents required

partner to a partnership firm.

proofs, as in case of new registration.

Deletion of a partner from a partnership firm, without dissolution.

Amended partnership deed.

Change of Karta, in case of HUF.

PAN of Karta, POR address and proofs.

Opt for a composition scheme

Application in the prescribed format.

Opt out of a composition scheme

Application on a plain paper.

Change of telephone/fax/e mail etc.

No proofs required.

6.28- Effective date of amendment:As provided in Rule 18 of the MVAT Rules,2005 the dealers are required to notify the authority within 60 days from the occurrence of the event requiring amendment. However, in any case the amendments shall be effective from the date of the said change.

6.29-Processing of the applications for composition schemes:The different types of composition schemes, as per the provisions and the notifications issued thereunder are as follows:

6.30A) Restaurant/Factory canteen/hotels/Caterers:

This composition is applicable to the restaurants,which are four star and below. The application shall be made in Form 2,in case of caterers and in Form 1, in case of restaurants,factory canteen,hotels etc.The application for the composition scheme shall be made to the registration officer, under whose jurisdiction, the principal POB is located.The approving authority for this scheme shall be the registration officer.

6.31B) Bakers:

A baker, who himself manufactures the bakery products is

eligible for this composition scheme. In other words, a trader, who resells the bakery products is not eligible for this scheme as a baker but of course he may apply for the composition as a retailer.The TO of sales of bakery products during the previous year should not have exceeded Rs 30 lakh.In a case where the dealer did not hold registration under the MVAT in the previous year or was not liable for registration shall also be eligible for the composition scheme. This dealer would be eligible for composition only for the first 30 lakh sales turnover.The application shall be made to the STO(Regn) in Form 3. The registration officer, after making inquiries and obtaining necessary evidence shall submit his report to the Joint Commissioner of Sales Tax either recommending the application or refusing the application. In case of a dealer,whose principal place of business is situated in Mumbai,the STO(Regn) shall submit his report to the JC (Regn). The report in respect of other dealers shall be submitted by the STO(Regn) to the JC(VAT Admin) for the respective location.The Joint Commissioner of Sales Tax shall either accept or reject the recommendationsThe Joint Commissioner of Sales Tax shall certify the claimant dealer, if eligible ,for the purpose of this notification entry.

6.32C) Retailer: The dealer whose 9/10th of the turnover of sales

consists of sales made to persons,who are not dealers is eligible to apply for this composition scheme. Other conditions for this scheme are detailed out in the GN dated 1st June 2005. The application should be made in Form 4,appended to the notification.Before allowing the composition scheme to a dealer, the registration officer should ensure that the turnover of sales during the previous year has not exceeded Rs. 50 lakh.In a case, where the dealer did not hold registration under the BST or MVAT in the previous year or was not liable for registration under those Acts shall also be eligible for the composition scheme. This dealer would be eligible for composition only for the first 50 lakh sales turnover.The approving authority for this scheme shall be the registration officer. In case a question arises as to whether any dealer is a retailer, then the dealer shall make an application to the Joint commissioner. The JC shall give an opportunity of being heard to the dealer and decide the question. The decision of the JC

shall be final and not appealable.6.33

D)Dealer in second hand motor vehicles:The applicant dealer should be a registered dealer,whose principal business is of buying or selling of motor vehicles.The application shall be made in Form 5 to the registration officer.The registration officer, after making inquiries and obtaining necessary evidence shall submit his report to the Joint Commissioner of Sales Tax either recommending the application or refusing the application. In case of a dealer,whose principal place of business is situated in Mumbai,the STO(Regn) shall submit his report to the JC (Regn). The report in respect of other dealers shall be submitted by the STO(Regn) to the JC(VAT Admin) for the respective location.The Joint Commissioner of Sales Tax shall either accept the or reject the recommendationsThe Joint Commissioner of Sales Tax shall certify the claimant dealer, if eligible ,for the purpose of this notification entry.

6.34 Processing of the applications for the appointment/removal of the manager:Every registered dealer, who has appointed a manager of his business for the purposes of the MVAT Act shall apply to the Registration Officer, having jurisdiction over the principal POB of the dealer.The application shall be made in Form 105, prescribed in the MVAT Rules,2002. The similar Form of declaration under the CST Act is Form V(B),prescribed in the CST (Regn. & TO) Rules, 1957.

6.35- Processing applications for amendment:The application for all of the above referred amendments shall be made to the registration officer, under whose jurisdiction the principal POB is located. In case of an amendment due to shifting of the principal POB, the application shall be made to the registration officer,under whose jurisdiction the new principal POB is located.In Mumbai:

a) All applications for amendment,including the composition applications, Declaration/Revised Declarations regarding appointment of a Manager shall be accepted centrally by the counter clerk/Tax Assistants.

b) The counter clerk/Tax Assistants shall enter the application in the Registration Central Inward Register, to be maintained in Reg Counter 01prescribed in Annexure.

c) The counter clerk/Tax Assistants shall issue an acknowledgment to the dealer or his representative in

specimen-d) The applications so received shall be entered in the

“Registration Central Distribution Register” to be maintained Reg. Counter 02 as per annexure.

e) The applications shall be distributed on day to day basis equally amongst all the registration officers by rotation.

f) The registration clerk/Tax Assistants shall acknowledge the application in the distribution register.

g) The registration clerk/Tax Assistants shall enter the said application in the Amendment Applications Receipt Register[REGN. REGR.4], to be maintained as per annexure.

h) The RC record need not be called before proceeding to amend. However the RC record shall be necessary in case of a declaration/revised declaration regarding the appointment of a manager.

i) All such applications so received shall be submitted before the STO(Regn) officer along with the Amendment Applications Receipt Register.

j) The STO(Regn) shall distribute these applications equally amongst the subordinate STIs/clerks/Tax Assistants.

k) The STI/clerk/Tax Assistants shall enter the application in Mahavikas and record the Mahavikas application number on the face of the application in red. The number should be recorded in the following manner:

Amendment for VAT in “Amendment”Menu (AMD)2543V

Amendment for CST in “Amendment” menu (AMD) 2548C

Amendment for VAT in “Other Amendment” menu (OTH-AMD) 2598V

Amendment for CST in “Other Amendment” menu (OTH-AMD) 2599C

l) The STI shall also scrutinize the documents produced by the dealer and submit his recommendations to the STO with his remarks in Mahavikas and also in the file.

m) The STO shall consider the report of the STI and either approve ,reject in Mahavikas or make a back query to the dealer.

n) In case the documents are not sufficient or in case of any other deficiency, the clerk/Tax Assistants,as per the STOs directions on file, shall issue a letter to the dealer.

o) After the amendment is approved , the dealer shall be issued a fresh printed TIN certificate.

p) Procedure for the printing of the amended TIN certificate:At almost all the locations, the STO(Regn) are working on a LAN printer. It may not be possible to print a TIN certificate on a LAN printer. The TIN certificate printing functionality has

been made available in the registration module.The following instructions are being issued, in this respect:

� Before printing the TIN certificates, it should be ensured that the amendments have been approved in the Mahavikas.

� The account of the stock of the TIN certificates should be meticulously maintained by the office, which maintains the physical stock of the Certificates.

� HP LASERJET 1022 PRINTER should be used.� The certificate must be kept on the left most side in the print feeder (Use

the top paper feeder).� Perforation on the left side must be removed before putting the certificate

in the print feeder.� On clicking the print option a small option box opens ups where in the

appropriate selection can be made:� print the Tin certificate with the principal POB address,� print the Tin certificate with APOB address,� if more than five commodities exist then an Annexure to print the

commodities is also provided.It goes without saying that the applicable fees for the duplicate TIN certificates should be collected in case of duplicate certificates.The stock of the TIN certificates shall normally be in the office of the immediate supervisory officer of the STO(Regn). A clerk/Tax Assistants from this office,(DC office at most locations) may be assigned the duty of the printing of the TIN certificates. This clerk/Tax Assistants shall be assigned the access right to “Print” in Mahavikas. This clerk/Tax Assistants shall maintain the “TIN Certificate Stock Register”as specified in the Annexure. The said DC shall supervise this clerk's/Tax Assistants work. The Registration officer,who has approved an amendment shall furnish a list of dealers, specifying,where fresh TIN certificates are required to be printed.After the Certificates are printed, the said clerk/Tax Assistants shall forward these Certificates to the concerned Registration officer for the signature and further process.The access right to “print” are in any case available to all the clerks/STI/STO working in the Registration office.

p) The clerk/Tax Assistants in the registration office shall receive such printed certificates and sign the TIN certificate stock register.

q) The clerk/Tax Assistants shall put up these certificates in the respective amendment files for signature of the registration officer.

r) The registration officer shall sign these certificates and record the remarks, “file closed” on the proceeding sheet.

s) The signed certificates shall be handed over to dealer/representative by the registration clerk/Tax Assistants.

The Registration clerk/Tax Assistants shall put up the amended TIN certificates to the registration Officer for sign along with the register.

After taking necessary entries in the amendment register, the amendment application and the supporting documents shall be forwarded to the officer in charge of RC record for filing purpose. Such documents shall be sent through the office of the respective Joint Commissioner of Sales Tax(Adm). The applications/ documents shall be sorted in the JC(Adm) office and alloted to the respective assessing officers, with whom the RC record lies.At locations, where obtaining the RC records is feasible, the registration officer shall obtain the same and proceed to amend.In any case the registration officer should ensure that the amendment applications and the accompanying documents are filed in the RC Record. Such applications and documents being very important, care shall be taken that all such applications and documents ultimately end up in the RC record.

6.36 Amendment of Registration Certificate/Details of a Large Tax Payer:The Large Tax Payer shall file the application for the amendment/updation of the registration details with the LTU. At locations, where there is no LTU, the applications shall be accepted and processed by the registration Officer.The access rights for the “amendment menu”in Mahavikas are granted to the Officers in the LTU.

6.37-Situations, when new registration is not required1) Change in the name of a business [MVAT sec. 16(9)(a)].2) Change in the constitution of a firm, without dissolution, thereof [MVAT

sec. 16(9)(b)].3) Change in the trustees, in case the registered dealer is a trust [MVAT

sec. 16(9)(c)].4) Change in the guardian of a ward, in case the registered dealer is a ward

[MVAT sec. 16(9)(d)].5) Change in the Karta, in case the dealer is a HUF [MVAT sec. 16(9)(e)].6) Conversion of a Private limited company to a public limited company or

vice versa [MVAT sec. 16(9)(f)].7) Shifting of the principal POB from one local area to another [MVAT Rule

9(2)(c)].

In the above referred situations, the dealer must apply for the amendment to the registration officer.

Part CCancellation of Registration

6.38-Cancellation of registration:6.39-Grounds-

The cancellation of registration could be on any of the following grounds:A) Closure of the business[MVAT sec. 16(6)(a)].B) Non commencement of business[MVAT sec.16 (6)second Proviso]. The

registration of a person, who has obtained voluntary registration but has not commenced business within 6 months from the date of registration may be cancelled after granting hearing to the person.

C) Turnover falling below the turnover limits,prescribed for registration under MVAT[MVAT sec. 16(6)(b)].

D) Transfer of business, due to death of the dealer[MVAT sec. 16(6)(a)].E) Other transfer of business.[MVAT sec. 16(6)(a)].F) Change in constitution from partnership to proprietary.[MVAT sec.

16(6)(a)].G) Change in constitution from proprietary to partnership.[MVAT sec.

16(6)(a)].H) Amalgamation of two or more companies[MVAT sec. 47(2)].

The application for the cancellation of MVAT RC shall be made in Form 103[MVAT rule 11] to the registration officer, under whose jurisdiction, the principal POB of the dealer is situated.

6.40-Procedure in Mumbaia) The application shall be accepted centrally at the counter by the counter

clerk/Tax Assistants. The application should be normally be accompanied by the registration certificates in original. But the application should not be refused merely on the grounds that the RCs have not been enclosed.

b) In case,the application for cancellation is on the grounds of change in constitution or transfer of business, the said application shall not be filed at the counter but shall be accepted by the registration officer,who is processing the re-registration application in the case.

c) An acknowledgment shall be issued to the dealer/representative as per the specimen. This acknowledgment shall denote the designation of the registration officer, to whom the application is alloted.

d) The counter clerk/Tax Assistants shall enter the applications received during the day in the Cancellation Applications Distribution Register.

e) The applications shall be distributed on day to day basis equally amongst all the registration officers on a rotation basis.

f) The registration clerk/Tax Assistants shall acknowledge the application in the distribution register.

g) The registration clerk/Tax Assistants shall enter the application in the TIN Cancellation Applications Monitor, to be maintained as per annexure.

h) All such applications so received shall be submitted before the Registration officer along with the TIN Cancellation Applications Register (REG.REGR.3).

i) The registration officer shall distribute these applications equally amongst the subordinate STIs.

j) The STI shall enter the application in Mahavikas and record the Mahavikas application number on the face of the application in red. The number should be recorded in the following manner:

Cancellation of VAT TIN in “Cancellation”Menu 1000V

Cancellation of CST TIN in “Cancellation” Menu 1250Cj) The STI shall also scrutinize the documents produced by the dealer and

submit his recommendations to the STO with his remarks in Mahavikas and also in the cancellation file.

k) The STO shall consider the report of the STI and either approve ,reject in Mahavikas or make a back query to the dealer.

l) In case the documents are not sufficient or in case of any other deficiency, the clerk/Tax Assistants,as per the STOs directions on file, shall issue a letter to the dealer as per the specimen-.

m) In case the cancellation is approved, the order(specimen available in Mahavikas) shall be generated in Mahavikas and issued to the dealer.

n) A copy of the order shall be dispatched at the POB address or the communication address, as the case may be.

o) In case, the dealer had not filed registration certificate, at the time of filing the application, he should be asked to surrender the original certificates within 15 days [MVAT rule 11(5)] from the date of the receipt of the order by him.

p) The Registration Certificates shall be defaced by the registration clerk/Tax Assistants and the remark, “RC cancelled wef .......” shall be recorded across the certificate.

q) The registration officer shall sign below the remarks on the defaced certificate.

r) Necessary closure entries shall be taken in the cancellation registers) The dealer's application, cancelled TIN certificate and enclosed

documents, if any shall be forwarded to the officer in charge of the RC record for filing purpose. Such documents shall be sent through the office of the respective Joint Commissioner of Sales Tax(Adm). The applications/ documents shall be sorted in the JC(Adm) office and alloted to the respective assessing officers, with whom the RC record lies. Such applications and documents being very important, care shall be taken that all such applications and documents ultimately end up in the RC record.

6.41- Cancellation of registration of a Large Tax Payer:The Large Tax Payer shall file the application for the cancellation for registration with the LTU. At locations, where there is no LTU, the applications shall be accepted by the registration Officer.The access rights for the “cancellation menu” in Mahavikas has been granted to the Officers in the LTU.

6.42-Amendment and Cancellation of TIN in Mahavikas

Some of the common features regarding the amendment and cancellation in Mahavikas are as follows:

A) In Mahavikas, the amendment and cancellation is possible only for a dealer, whose data is available in Mahavikas.

B) Amendment or cancellation of a dealer, who does not hold a TIN is not possible in Mahavikas.

C) Amendment or cancellation is possible only in case of a dealer, who holds the “active” status in Mahavikas.

D) An application for amendment or cancellation can be entered and saved either by the clerk/Tax Assistants, STI or the STO.

E) The approval rights for generation of TIN,approval of Form 101 data,amendment and cancellation of TIN are alloted to the STOs.

F) Mahavikas follows the “Maker- checker” principle. Therefore even if any application is entered and saved by the STO, he should forward the said application to himself and then approve. In other words, one forward is necessary before approving any process.

6.43-Processing of the amendment applications in MahavikasAmendment Menu

In Mahavikas, the various applications for amendment can be processed through the “Amendment” and the “other Amendment” menus.The amendments, which can be processed through the “amendment” menu are as follows:

(1) change of TIN effect for any reason such as rectification, administrative relief etc.

(2)change of POB,(3)change in commodity,(4)change in the nature of business.

The procedure for processing the amendment applications of the above type is as follows:

1) The path to the menu is- Dealer Info-Registration-amendment.2) Amendment search screen would open. Click the “New Amendment” tab on

this screen.3) Enter either the TIN or the name of the applicant dealer and then click the

“search” Tab. The preferable option would be the TIN because search by name would generate a list of all dealers bearing same name.

4) The dealer's data would appear on the screen, if the search criterion entered is correct.

5) Select the date from the calendar icon from which the amendment is to take effect.

6) Select the Type of amendment” from the drop down list available. The

procedure for each type of the amendment is given below.7) Enter the details of the amendment in the “Amendment Details “ window.8) “Save” the amendment. The amendment application number would get

generated.9) Click the “Remarks” tab. The “remarks” window would open.10)Type the remarks in the “remarks” window.11)Select the desk to which the application should be forwarded for approval

and click the “Forward” Tab. This process has to be done even though the application has been entered and saved by the approving officer i.e. STO.

12) The Desk to which the application is forwarded may enter the application number on the search screen.

13)The amendment application form saved earlier would open. In case any corrections are to made, they can be made even at this stage and “Saved”.

14) Click the “Remarks” tab and enter the remarks in the “remarks” window.15)Click the “approve” tab.

The details of the amendment so approved would get updated in the Registration record also.It may be noted that the amendment can be carried out in Mahavikas only when the dealers registration (Form 101) data is approved or in other words, the status of the dealer is “active”.

6.44-Specific Process for each type of amendment:

A) Change of TIN effect: The option name is “Administrative relief”. After the selection of this option, the screen changes and the RC date and the relief date fields appear.Enter the correct TIN effect date in the “relief date” field.

B) Change of POB: This option should be selected when the dealer has shifted his principal POB.After the selection of this option, the screen changes suitably to enter the address details. Enter the address details.

C) Change in commodity: This option should be selected when the dealer wants to add or delete any commodity. After the selection of this option, the screen changes to enter the commodity details. Two separate lists of commodities can be seen i.e. Master List and selected list. Enter the commodity name or a few letters of the commodity in the search fields. If HSN is known then a commodity can be searched by entering the HSN, too.Once the desired commodity is found in the list displayed, it should be selected and sent to the selected list by clicking the “>” tab.Finally the selected commodities should be “saved”.

D) Change in the nature of business: Once this option is selected, the nature of business window would open. Select/de-select the desired nature of business. Enter the extent of

“Business id”, i.e. “mainly”, “partly”or “wholly”. Save the list.For all the above types of amendments, the rest of the process remains same as

enumerated above.6.45-Other Amendment Menu

The registration details, which cannot be amended through the “Amendment” menu can be amended through the “Other amendment” menu.The process of saving and approving the amendment basically remains same, with the only difference that the type of the amendment need not be selected. The field containing the information, which is required to be amended should be updated and saved.The amendments, which can be carried out through this option are as follows:

SR Type of amendment

1 Change of business name

2 Correction of PAN.

3 Conversion of a private limited company to a public limited company or vice versa.

4 Correction or amendment of TIN effect date.

5 Opening/closing of additional POB.

6 Change in bank details

7 Addition or deletion of a partner.

8 Change of POR of a proprietor/ partner etc.

6.46-Processing of TIN cancellation applications in Mahavikas

The procedure for processing the cancellation applications in Mahavikas is as follows:

1) The path to the menu is- Dealer Info-Registration-cancellation.2) Cancellation search screen would open. Click the “New Cancellation Form”

tab on this screen.3) Enter either the TIN or the name of the applicant dealer and then click the

“search” Tab. The preferable option would be the TIN because search by name would generate a list of all dealers bearing same name.

4) The dealer's data would appear on the screen, if the search criterion entered is correct.

5) Select the date from the calendar icon from which the TIN is to be cancelled.

6) Enter the details such as applicant name, applicant status, application date, reason for cancellation (to be selected from the drop down list) etc.

7) “Save” the application. The application number would get generated.8) Click the “Remarks” tab. The “remarks” window would open.

9) Type the remarks in the “remarks” window.10)Select the desk to which the application should be forwarded for approval

and click the “Forward” Tab. This process has to be done even though the application has been entered and saved by the approving officer i.e. STO.

11) The Desk to which the application is forwarded may enter the application number on the search screen.

12)The cancellation application form saved earlier would open. In case any corrections are to made, they can be made even at this stage and “Saved”.

13) Click the “Remarks” tab and enter the remarks in the “remarks” window.16)Click the “approve” tab.

The status of the dealer would get changed from, “Active” to “cancelled”.It may be noted that the cancellation can be carried out in Mahavikas only when the dealers registration (Form 101) data is approved or in other words, the status of the dealer is “active”.

6.47-Processing of the composition applications in MahavikasThe applications for composition may be processed in Mahavikas as follows:

a) The path to the composition menu is Dealer info-Composition Forms-Form 1/ 2/3/4/5.

b) select the Form from 1,2,3,4,5 depending upon the composition opted for or out by the dealer.

c) Composition search screen would open. Click the “New Composition Form” tab on this screen.

d) Enter either the TIN or the name of the applicant dealer and then click the “search” Tab. The preferable option would be the TIN because search by name would generate a list of all dealers bearing same name.

e) The dealer's data would appear on the screen, if the search criterion entered is correct.

f) The dealer can either opt for a composition scheme or opt out of a composition scheme. The default selection for the radio button on this screen is, “Opting for.” As per the requirement the selection should be made.

g) Select the class of dealer from the drop down list.h) Enter the date of application.i) Save the application. The application number would get generated.j) The rest of the procedure of forwarding and approving remains same as for

any other amendment.

6.48-Processing of applications for the appointment/removal of Manager in Mahavikas

The procedure for processing such applications in Mahavikas is as follows:a) The path to the menu is- Dealer Info-Other Registration-Revised

Declaration.b) Revised Declaration search screen would open. Click the “New Revised

Form” tab on this screen.

c) Enter either the TIN or the name of the applicant dealer and then click the “search” Tab. The preferable option would be the TIN because search by name would generate a list of all dealers bearing same name.

d) The dealer's data would appear on the screen, if the search criterion entered is correct.

e) Enter the date of declaration and the name of the applicant.f) Save the application. The application number would get generated.g) Click the “manager details” on the screen. The manager details screen

would open.h) Enter the required details in the “Manager details” screen and save the

details.i) The procedure regarding forwarding and approving remains the same as

for any other amendment.

6.49 Cancellation of registration on the recommendations by other functional divisions:In case, if any of the officers in the other functional divisions forms an opinion that a dealers registration should be cancelled for grounds such as closure of business, dealer not available etc. shall inform the Sales Tax Officer (Registration), accordingly.The Sales Tax Officer (Registration) shall issue a show cause notice to the dealer detailing the proposed reasons for cancellation. The registration shall be cancelled after affording an opportunity of hearing to the dealer.

Business Audit of RC cancelled cases:The RC cancelled cases, where the turnover of sales or purchases in the year prior to the year in which the RC is cancelled exceeds Rs 10 lakh shall be forwarded to the Business Audit.

Chapter 7

Duties, Responsibilities and Powers

7.01-FUNCTIONS OF THE COUNTER CLERK/TAX ASSISSTANTS AT THE COUNTER (IN MUMBAI OR LOCATIONS WITH MULTIPLE REGISTRATION OFFICES)

Receive the applications for registration/amendment/cancellation.

Face check the applications for registration/amendment/cancellation..

Enter the applications in the respective Counter Receipt Register.

Issue an acknowledgment in specimen A/B to the dealer/representative.

Enter the applications in the Registration Amendment/Cancellation Applications Distribution Register, to be maintained separately.

Ensure that the applications are distributed equally on a rotation basis to all the registration offices.

The Counter clerk/Tax Assistants shall be primarily responsible for receiving and distributing the applications.

Duties and responsibilities of the Registration Clerk/Tax Assistants in respect of the Registration/Amendment/Cancellation functions are:

7.02-FUNCTIONS OF THE REGISTRATION CLERK IN THE REGISTRATION PROCESS

Registration clerk/Tax Assistants

Receive the applications for registration from the counter.

Enter the applications in the Applications Receipt Register.

Make the minimum data entry in Mahavikas.

Submit the applications to the STO for allotment to STI.

In case the application is decided by STO as defective, the entry in the applications register shall be rounded and marked as “Defective” in the Remarks column.

In case, the TIN is to be issued to the dealer, the TIN allotment letter

Registration clerk/Tax Assistants

shall be printed and issued to the dealer, along with the Tax Payers Guide.

The entry shall be taken in the RC Issue Register.

7.03- FUNCTIONS OF THE REGISTRATION CLERK DURING POST REGISTRATION PROCESS

Registration clerk/Tax Assistants

List of all the TIN issued on the previous day shall be prepared as per specimen.

TIN shall be recorded on the first page of Form 101 by a black ball point pen.

Form 101 shall be detached from the TIN files issued on the previous day

All such form 101 shall be sent to the scanning center of the vendor.

After the scanning is complete the forms shall be obtained back from the scanning center and filed back in the respective TIN file.

After the data in Mahavikas is approved, a list of such RC Records shall be prepared.

The RC records shall be sent to the Advisory/Depository section and proper acknowledgment obtained.

Such lists shall be filed/preserved in a separate file

7.04-FUNCTIONS OF THE REGISTRATION CLERK IN TIN REJECTION PROCESS

Registration clerk/Tax Assistants

In case an application is rejected, the rejection order shall be entered in the “Rejection/withdrawal Register.”

Entry shall be taken in the “Outward Register”.

A copy of the order shall be dispatched to the applicant.

In case the dealer prefers an appeal against the rejection order, the File shall be entered in the file Movement Register and sent to the appellate authority immediately.

If the application is restored by the appellate authority, the application

Registration clerk/Tax Assistants

shall be entered in the “Applications Receipt Register.” with the appropriate remarks.

Fresh data entry shall be made in Mahavikas and the application forwarded to the STO.

7.05-FUNCTIONS OF THE REGISTRATION CLERK/TAX ASSISSTANTS IN THE AMENDMENT PROCESS

Registration clerk/Tax Assistants

Accept the applications delivered by the counter clerk/Tax Assistants.

Enter the applications in the Amendment Applications Receipt Register.

Submit all the applications received to the registration Officer along with the register.

Enter the applications, alloted by the Registration Officer , in Mahavikas.

A list of the approved amendments shall be made and sent to the Office(Supervisory Officers office) for printing of amended TIN certificate. In case no such arrangements made, then the registration clerk/Tax assistant shall print the TIN certificate in Mahavikas.

After the amended TIN certificates are printed, obtain and ensure that all the amended TIN certificates have been received.

Put up the amended TIN Certificates to the Registration Officer for sign along with the Amendment Register.

Issue the amended TIN certificates to the dealer.

Prepare a list of the TIN amendment application/ documents to be sent to the Assessing Officers/Record Section Officers for filing purpose.

Send the list and the enclosed documents to the Assessing Officers/Record Section Officers, through the JC (Adm) for filing purpose.

Take necessary closure entries in the amendment register.

7.06-FUNCTIONS OF THE REGISTRATION CLERK/TAX ASSISSTANTS IN THE TIN CANCELLATION PROCESS

Registration clerk/Tax Assistants

Accept the applications delivered by the counter clerk/Tax Assistants.

Enter the applications in the Cancellation Applications Receipt Register.

Submit all the applications received to the registration Officer along with the register.

Enter the applications, alloted by the Registration Officer , in Mahavikas.

After the cancellation is approved by the registration officer, deface the TIN Certificate.

Take out a print out of the TIN cancellation Order in Mahavikas.

Take entry in the REGN.REGR. 3.

Put up the Cancellation Orders to the Registration officer for signature along with the REGN.REGR. 3.

Take entry in the Outward Register.

Dispatch the Cancellation Orders to the Dealers POB.

Prepare a list of the TIN cancellation documents to be sent to the Officers in charge of RC record/Record Section Officers.

Send the list and the enclosed documents to the Officers in charge of RC record/Record Section Officers, through the JC (Adm) for filing purpose.

7.07-MISCELLANEOUS FUNCTIONS OF THE REGISTRATION CLERK/TAX ASSISSTANTS

Registration clerk/Tax Assistants

Follow the instructions issued by the Registration Officer and his superior officer.

Prepare monthly DO diary and after approval by Registration Officer submit to the supervisory office.

Prepare the information called for by the higher offices and after approval submit to the supervisory office.

Maintain and update all the registers as per the guidelines.

Maintain Work Sheet.

7.08-Duties and responsibilities of the STI in the Registration Office

7.09-FUNCTIONS OF THE REGISTRATION STI IN THE REGISTRATION PROCESS

Registration STI

Verify the application and the copies of the documents.

Prepare the STI,s verification Report in Specimen.

Make the minimum data entry in Mahavikas, if not already entered by the clerk/Tax Assistants.

Enter the HSN of the commodities and the MICR or the Bank and Branch Code on Form 101.

Submit the application along with the Report to the STO with his recommendations. The application in Mahavikas shall also be forwarded to the STO.

In case the application is defective, the Defect Memo, signed by the STO shall be issued by the STI to the dealer. Explain the defects to the dealer/representative and ask him to comply the defects.

7.10-FUNCTIONS OF THE REGISTRATION STI IN THE POST-REGISTRATION PROCESS

Registration STI

After the data is ported in Mahavikas, the data shall be verified with reference to the physical RC record.

After the validation of the data the application shall be forwarded in Mahavikas with the physical RC record to the STO for data approval.

7.11-FUNCTIONS OF THE REGISTRATION STI IN THE AMENDMENT PROCESS

Registration STI

Enter the applications, alloted by the Registration Officer , in Mahavikas.

Verify the application and the documents, produced.

If the documents are not produced, make a note of the same on the application or on the proceeding sheet. Issue a back query to the dealer.

7.12-FUNCTIONS OF THE REGISTRATION STI IN THE TIN CANCELLATION

PROCESS

Registration STI

Enter the applications, alloted by the Registration Officer , in Mahavikas.

Verify the application and the documents, produced.

If the documents are not produced, make a note of the same on the application or on the proceeding sheet.

If the application and the documents are properly produced, recommend cancellation.

7.13-MISCELLANEOUS FUNCTIONS OF THE REGISTRATION STI

Registration STI

Follow the instructions issued by the Registration Officer.

Maintain and update STI's Time Diary.

Duties, responsibilities and powers of the Registration Officer.7.14-DUTIES,RESPONSIBILITIES AND POWERS OF THE STO (REGN) IN

THE REGISTRATION PROCESSSTO (REGN)

Allot the applications amongst the clerks//Tax Assistants STIs.

Check the application/documents and the STI's Check List.

In case the application is defective, explain the deficiencies to the dealer/representative.

In case, the application is fit for the grant of TIN generate TIN.

Sign the TIN allotment/ Defect memo/show cause letters etc.

7.15-FUNCTIONS OF THE STO IN THE POST-REGISTRATION PROCESS

STO (REGN)

Allot the cases for validation amongst the STI's.

Confirm the data validation done by the STI and approve the data in Mahavikas.

Record the remarks, “Data approved in Mahavikas” on the proceeding sheet of the RC record.

7.16-FUNCTIONS OF THE STO IN THE TIN AMENDMENT PROCESS

STO (REGN)

Allot the amendment applications amongst the STI/Clerks/Tax Assistants.

Confirm the verification of application/documents done by the STI and either accept or reject the recommendation by recording remarks.

Approve the amendments in Mahavikas.

Sign the amended TIN certificates.

7.17-FUNCTIONS OF THE STO IN THE TIN CANCELLATION PROCESS

STO (REGN)

Allot the cancellation applications amongst the STI/Clerks/Tax Assistants.

Confirm the verification of application/documents done by the STI and either accept or reject the recommendation by recording remarks.

STO (REGN)

Approve the cancellation in Mahavikas.

7.18-MISCELLANEOUS FUNCTIONS OF THE STO (REGN)

STO (REGN)

Supervise and monitor the jobs alloted to the clerks/Tax Assistants/ STIs.

Ensure that the registration/amendment/cancellation applications are disposed expeditiously.

Follow the instructions issued by the supervisory Offices.

7.19-Duties, responsibilities and powers of the DC(Regn) in Mumbai. and the DC(VAT Admin) in Mofussil areas.

DC (Regn) in Mumbai

Supervisory Role Supervise and monitor the subordinate registration Offices.

Supervisory Role Furnish the information as asked by the superior offices.

Supervisory Role Carry out periodic inspection of the registration offices.

Appeals Admit the appeals against the orders passed by the registration officers. Pass appropriate appeal orders.

7.20-Duties, responsibilities and powers of the DC(Adm)/DC(VAT) in Mofussil areas.

DC (Adm)/DC (VAT) in Mofussil areas

Supervisory Role Supervise and monitor the subordinate registration Offices.

Supervisory Role Furnish the information as asked by the superior offices.

Supervisory Role Carry out periodic inspection of the registration offices.

7.21-Duties, responsibilities and powers of the JC(Reg) in Mumbai and

JC(Adm) in Mofussil areas.JC(Reg)/JC(Adm)

Supervisory Role Supervise and monitor the subordinate Offices.

Supervisory Role Furnish the information as asked by the superior offices.

Supervisory Role Carry out periodic inspection of the offices.

Statutory Role Approve or reject the applications for composition filed by the baker and the second hand motor vehicle dealers with the registration officers.

Administrative Grant/ refusal of the Adm Relief to the applicants covered by the Trade Circular no. 33T dated 18-4-2007.

Duties, responsibilities and powers of the JC(HQ)II, M.S, Mumbai

Administrative Grant/ refusal of the Adm Relief to the applicants covered by the Trade Circular no. 33T dated 18-4-2007.

Chapter 8

Reporting Formats

8.01-Performance analysis of the registration Officers

Every registration officer shall submit the monthly performance statements in the formats available in the Annexure.The Registration Officer shall submit his monthly performance statements on or before the 5th of the subsequent month to which the statement relates to his reporting officer, i.e. DC(regn)/DC(Adm)/DC(VAT), as the case may be.The DC shall consolidate the statements of all the subordinate registration offices and submit it to the JC(Regn.) or JC(Adm) as the case may be on or before 10th of the subsequent month to which the statement relates.The JC(Regn)/JC(Adm) shall in turn send their consolidated statements to the Addl. CST. (Regn) on or before 15th of the subsequent month to which the statement relates.This procedure of submitting the performance reports would continue till the time the MIS reports are generated through Mahavikas.

Chapter 9

Control Registers for the Registration Office

The purpose of the registers in any Office is to:� monitor the various functions of the office,� monitor the disposal of the pending references,� furnish any information asked for by the superior offices,� track any file or record in the office etc.

The registers should be function specific and cannot be general across all the functional branches. The various registers, required to be maintained in the Registration Office are as follows:

1) Registration Central Inward Register [REG COUNTER 01] : This register is required to be maintained at Mumbai or at locations, where there are multiple registration officers. The Counter clerk/Tax Assistant, who works under the supervision of the DC (Regn), shall be responsible for the maintenance of this Register.

2) Registration Central Distribution Register [REG COUNTER 02]:This register is required to be maintained at Mumbai or at locations, where there are multiple registration officers. The Counter clerk/Tax Assistant, who works under the supervision of the DC (Regn), shall be responsible for the maintenance of this Register.

3) Registration Application Receipt Register [REGN. REGR 1]: This register shall be maintained by all the Registration Offices in the State. The Registration clerk/Tax Assistant shall be responsible for the maintenance of this register. The applications for registration received during the day shall be entered in this register. The STO(Regn) shall sign across each entry in this Register.

4) Daily Disposal of RC Applications Register [REGN. REGR 2): This register shall be maintained by all the Registration Offices in the State. The Registration clerk/Tax Assistant shall be responsible for the maintenance of this register. The registrations issued during the day shall be entered in this register. The STO(Regn) shall sign across each entry in this Register.

5) Daily Disposal (otherwise) of RC Applications Register [ REGN. REGR.2A]: This register shall be maintained by all the Registration Offices in the State. The Registration clerk/Tax Assistant shall be responsible for the maintenance of this register. The applications, which are rejected/withdrawn shall be entered in this register. The STO(Regn) shall sign across each entry in this Register.

6) Register for RC Cancellations [ REGN. REGR 3]: The applications for the cancellation of registration and its disposal details shall be entered in this register. The applications for cancellation of registration due to change in constitution, transfer of business etc. shall also be entered in this register and shall be disposed by the STO(Regn), who shall issue the new registration on these grounds. The STO(Regn) shall sign across each entry in this Register.

7) Register for Amendment Applications[REGN.REGR 4]: All the applications (including composition scheme, appointment of manager) received for amendment and its disposal, shall be entered in this register. The STO(Regn) shall sign across each entry in this Register.

The above referred registers would be automated in due course. Till the time the above referred registers are automated, these registers shall be maintained in the physical form. The date from which these physical registers are to be discontinued

Chapter 10

Inspection

10.01-Inspection of the Registration OfficesThe DC(Reg)/DC(VAT Admin) shall conduct the inspections of the subordinate registration offices.At least one full inspection shall be conducted of every registration office in a year. This inspection shall cover the following aspects:

a) disposal of applications for registration/amendment/cancellation,b) validation of Form 101 data in Mahavikas,c) sending of files to the advisory section,d) maintenance of registers.

One surprise inspection of the registration office may be carried on in a year, covering any one of the single aspect. The DC/JC may take a round of the registration offices to ascertain the problems face by the applicant dealers and also by the registration officers.

10.02-Meeting with the dealers/representatives:The DC (Regn)/JC(Regn)/DC(VAT Admin)/JC(VAT Admin) shall hold a meeting with the applicant dealers/representatives on any day in a month. This meeting should not be pre scheduled but should be held at random. The object of the meeting should be to ascertain the problems, if any faced by them and their suggestions, if any. The minutes of this meeting should be recorded and circulated among the subordinate registration offices. Appropriate measures may be taken, if required.

Chapter 11

Record Filing System

The Registration Offices could be broadly of two types i.e. the Registration Office carrying single function and those carrying multiple functions.

A) The registration office would not really be storing any files on a permanent basis, because the files created in the Registration Office would ultimately move to some other office or to the filing/Record section. But still a system has to be devised for the maintenance of the files, so that the they can be easily retrieved and no delay is caused due to lack of proper record maintenance system.

The registration Office carrying on single function would normally have the following types of files:

A) Pending registration application files(TIN not alloted),B) Registration files (TIN alloted),C) Rejected TIN application files, D) Amendment application files,E) Cancellation application files.

The registration office doing multiple functions would also have the above files but it would also have the files of other subjects.

The Record of the above files shall be maintained in the following manner: A) Pending registration application files(TIN not alloted):

The applications for registration would be entered in the Registration Receipt Applications Register, serially. The said serial number should be alloted to this file and the files stored serially.

B) Registration files (TIN alloted):The Registration files shall be stored on the basis of the TIN alloted date. The shelf life in the registration office would not be much as these files would be sent to the Advisory section on a weekly basis.

C) Rejected TIN application files:The applications, which are rejected by the STO(Regn) shall be entered in the Rejection Register, serially. These files would be stored by the rejection register serial number.

D) Amendment application files:The applications for amendment would be entered in the Amendment Receipt Applications Register, serially. The said serial number should be alloted to this file and the files stored serially.

E) Cancellation application files:The applications for cancellation would be entered in the Cancellation Applications Receipt Register, serially. The said serial number should be alloted to this file and the files stored serially.

Chapter 12

Exchange of information between functional Divisions

12.01-Inflow of information in the Registration Office:A Registration Office may receive information from other functional Divisions as follows:

Functional Division Type of information

All the functional divisions.

Amendments to the details such as Telephone no. Fax, E mail etc.

LTU List of the dealers, who are Large Tax Payers. This information shall be sent annually. But in case any dealer is added to this category, then such a additions shall be informed.

12.02-Outflow of information from the Registration Office:

Functional Division Type of information

Advisory Visit RCs cancelled due to closure of business.

Advisory Visit Prima facie doubtful cases for Priority visit.

Advisory Visit Rejected Applications for registration(especially liability cases)

Chapter 13

Annual Report

An Annual Report shall be prepared by the all the Supervisory Officers of the Registration Offices.In Mumbai, the DC (Regn) 1 shall submit his report to the JC(Regn).In areas other than Mumbai, the annual report shall be submitted by the DC(VAT Admin) to the JC for the respective Division.The JC shall prepare his own report based on the annual reports submitted by the DCs. The Annual Report by the JC shall not be a mere consolidation of the reports by the subordinate DCs.The JC shall submit his report to the Addl. CST (VAT) 2.The Annual Report is expected, but need not be restricted to the following points:

A) Location wise Report of the Registrations issued during the year, with a comparison of the registrations issued during the last 3 years.

B) Comment, in case any abnormal increase or decrease in the registrations is noticed during the period and the probable causes for the same.

C) Is there any increase in the registration of particular types of dealers or for example dealers dealing in any particular commodity.

D) Location wise report of the RC cancellations during the period, with a comparison of the cancellations during the last 3 years

E) Comment, in case any abnormal increase or decrease in the cancellations is noticed during the period and the probable causes for the same.

F) Is there any increase in the cancellations of particular types of dealers or for example dealers dealing in any particular commodity.

G) Comment on the amendment applications received during the period and any particular trend noticed.

H) Comment on the procedure of registration etc. in the manual of procedure and suggestions, if any changes is required.

I) Comment on the registration process in Mahavikas and if any changes required.

J) Comments on the problems, if any faced by the trading community, Departmental officers and staff.

In any case, any of the issues or problems recorded in the Report may contain a suggestion regarding the probable solution.

Chapter 14

Updating the Manual of Procedures

Updating the manual:For the first two years from the date of publication of this manual, a review shall be taken every six months.Subsequently, the review shall be taken annually after the budget session is over.This review shall be taken by the Addl. CST (VAT) 2 and if any changes are required to be made to the manual,they shall be done in consultation with the Commr. of Sales Tax.The amendments to the Act, Rules and the notifications, affecting the procedure laid down in the manual shall be incorporated in the manual during the said review. The Circulars, issued till the date of publication of this manual, shall stand modified to the extent to which they are in conflict with the instructions in the manual. On the other hand, if any instructions in the circular issued after the publication of this manual are in conflict with the manual instructions, then such circular instructions shall prevail over the instructions in the manual of procedures. Of course, the manual shall be suitably modified during the review process.

ANNEXURE (Specimen Form 1)

Counter Defect MemoOffice of theDeputy Commissioner of Sales Tax(Registration) 1, MumbaiVikrikar Bhavan, Ground Floor,Mazgaon, Mumbai 400 010.

To,M/s............................................................................

Subject: Application for Registration in Form 101.

Gentlemen,This is with reference to your application for registration dated.................On the prima facie check of your application at the counter, the following defects have been noticed:

A) Application has not been filled up completely,B) Application has not been signed at the required places,C) The registration fees has not been paid.

You are requested to resubmit the application after complying with the above requirements.

Sales Tax Inspector,Registration Branch,

ANNEXURE

(Specimen FORM 2)Office of theDeputy Commissioner of Sales Tax(Registration) 1, MumbaiVikrikar Bhavan, Ground Floor,Mazgaon, Mumbai 400 010.

ACKNOWLEDGEMENT

Received an application for Registration MVAT Act, 2002

from................................................................................................... on

........................................(date),........................................time.

Sr. No. of the

Register ----------------------------

This receipt has been issued without scrutinizing the contents of the

application. As per the provisions of rule 8(2) of MVAT Rules, 2005,

only a complete application can be termed as valid application for the

purpose of grant of Registration Certificate. This acknowledgement,

therefore, does not amount to acceptance of the application. The

dealer/representative is advised to check about the status of the

acceptance from the Sales Tax Officer ( ) at ........................ (Time) on

.......................(Date).

Clerk/Tax AssistantsFor Deputy Commissioner of Sales Tax

(Registration) 1, Mumbai.

(SPECIMEN FORM 3)Office of theDeputy Commissioner of Sales Tax(Registration) 1, MumbaiVikrikar Bhavan, Ground Floor,Mazgaon, Mumbai 400 010.

ACKNOWLEDGEMENT

Received an application for Amendment/cancellation of MVAT RC/CST RC of M/s ......................................................... TIN No................................... .............................. on Dt........................vide Sr.No of the Amendment Register No....................... Application is alloted to Sales Tax Officer ....................... Registration Branch Mumbai 10.

You may submit originals of required documents(in case of

amendment application), for verification to STO......................on or

before .........................between 11.00 a.m. to 12.30 p.m. Only.

Failing which your application will be filed without any further

intimation.

Clerk/Tax AssistantsFor Deputy Commissioner of Sales Tax

(Registration) 1, Mumbai.Documents required1)2)

[Specimen 4]

Check List for STI

Mahavikas application no.……. (VAT) (CST) / DatedVerification Report of Shri/Smt , STI

1 Name of Dealer2 Name of person presenting

application3 If other than dealer attends,

whether LA filed.Yes/No.

4 Status of person attending LA Form No. 708/709 with court fee filed.Yes/No.

[A] APPLICATION FORM (to be filled in for all applications)

5 Whether application is complete Yes/No6 If application is not complete, specify

item nos.7 Checked signs at all places Yes/ No.8 Who has signed application Prop./Partner/ Director/ Karta / Authorized

signatory etc.

9 Authority to sign application Self/ Power of Attorney/Resolution

10 If signed by Manager/Auth. signatory

Form 105 filed. Yes/No

11 Are the document copies self attested

Yes/No

12 Photos (passport size) furnished Yes/ No 13 Bank Proof produced Yes/No

[B] DOCUMENTS(I) Constitution related documents (for fresh, change in constn. and transfer cases)

Constitution Document filed

Names on application

and document tallies

Any discrepancy or remarks.

Proprietary NAPartnership Deed Yes/ NoPrivate Limited Co.

Articles of Assocn.

Yes/ No

Public Limited Co.

Articles of Assocn.

Yes/ No

HUF NAOthers

(Tick the appropriate)

(II) POB related Documents (for fresh, change in constitution(with change in POB) and transfer of business cases)

Terms of Occupancy

Document filed 1

Document filed 2

Remarks

OwnershipLeave & LicenseRented Other

(III) POR related Documents (for fresh, change in constn from prop. to part. and transfer cases)

Document Prop./P 1/Dir./karta

etc.

P 2 P 3 P 4 Remarks

PassportDriving Lic.Election cardProp. CardElectr. Bill Paid

(Tick the appropriate)(IV) PAN Details

Person Proof producedProp/ Part 1/Dir. Karta/Auth.sigPartner 2Partner 3Partner 4Firm/HUF/Company/trust/ Assn of persons

Change in Constitution/Transfer of business Case

POB on appln. and RC tallies YES NO

Partnership Deed/dissolution Deed /Transfer deed or death certificate of transferor

YES NO

Returns (latest) YES NO

Registration fee YES NO

PAN new firm YES NO

PAN new Partners YES NO

Form 3/ 103 filed YES NO

RCs (Original) filed YES NO

Details of the registration fees/deposit paid by the applicantName of Bank Branch Date of

paymentAmount in Rs.

Remarks of the STI : I have Verified the dealer's application, copies of Documents produced and the Original documents.

Total number of documents furnished

The application is recommended for issue of Defect notice being Defective.

Re-verification of the application on resubmissionDate of re-submissionHave you confirmed that the same application is re-submitted

YES NO

Are all the documents submitted earlier being resubmitted [No. ]

YES NO

Is the resubmitted application/ documents complete [ No. ]

YES NO

The application is recommended for acceptance/ issue of RC

Grounds for appln. W.E.F. Appln. accepted on Late /in time Grant RC w.e.fVRSLiability w.e.fchange in const.Transfer of business

Any other remarks of the STI:

(Name and sign)

Sales Tax InspectorOrders of the Registration officer-

(Name and sign)Registration Officer

ANNEXURE PART B (PERFORMANCE STATEMENTS)

MONTHLY PERFORMANCE STATEMENT RELATING TO REGISTRATION DURING THE MONTH OF OF SHRI SALES TAX OF-

FICER ( ), REGISTRATION1 REGISTRATION

NAME OF ACT

OPEN-ING BAL-ANCE

APPLI-CATION

RE-CEIVED DURING

THE MONTH

TOTAL APPLI-CATION

DE-FECT MEM

O

R. C. GRANTED

REJECTION ORDER PASSED/WITHDRAWN AP-PLICATION

TOTAL APPLI-CATION

DIS-POSED DURING MONTH

PEND-ING AP-PLICA-

TION AT THE END

OF MONTH

RE-MAR

K

1 2 3 4 5 6 7 8 9 10 2+3 5+6+7 4—8

2 APPLICATION FOR AMENDMENT

PENDING APPLICA-TION AT THE BE-GINING OF THE MONTH

APPLICA-TIONS RE-

CEIVED DURING

THE MONTH

TOTAL APPLICA-

TION

SAVED OUT OF PEND-ING IN

MA-HAVIKA

S

DISPOSAL

AP-PROVE

D

REJECTED/WITH-DRAWN

TOTAL DIS-

POSAL

PENDING APPLICA-TIONS AT THE END OF THE MONTH

RE-MARK

1 2 3 4 5 6 7 8 9

3=1+2 7=5+6 8=3-7

3 TIN CANCELLATION APPLICATIONS

PENDING APPLICA-TION AT THE BE-

GINING OF MONTH

APPLICA-TIONS RE-

CIVED DUR-ING THE MONTH

TOTAL AP-PLICA-TIONS

PENDING

DISPOSAL

AP-PROVED

REJECTED/ WITH-DRAWN

TOTAL DIS-

POSED

PEND-ING AT

THE END OF MONTH

PEND-ING FOR

MORE THAN ONE

MONTH

RE-MARKS

1 2 3 4 5 6 7 8 9

3=1+2

4 SCANNING

NO OF RC IS-SUED DURING

MONTH

SENT FOR SCANING

BALANCE TO BE SENT FOR

SCANINGREMARK

1 2 3 4

5 TIN VALIDATIONNO OF RC

RECORDS AVAIL-ABLE FOR VALIDA-

TION

VALIDATED DURING MONTH

BALANCE TO BE VAL-

IDATEDREMARKS

1 2 3 4

ANNEXURE PART C (CONTROL REGISTERS)

REG COUNTER 01REGISTRATION CENTRAL INWARD REGISTER

DATE SR NO NAME OF DEALER1 2 3

REG COUNTER 02REGISTRATION CENTRAL DISTRIBUTION REGISTER

DATE SR NO STO NO. SIGNATURE OF CLERK/STI/STO1 2 3 4

Reg 1REGISTRATION APPLICATION RECIEPT REGISTER

SR NO

DATE

CEN-TRAL IN-

WARD REGIS-

TER NO

DEAL-ERS

NAME AND AD-

DRESS

MA-HAVIKAS APPLICA-

TION NUMBER

DE-FECT MEMO IF ANY

REMINDER/NEXT DATE

TIN IF IS-SUED

REJEC-TION DATE

DATE OF WITH-

DRAWL

REMARK/SIG-NATURE OF

REGISTRATION AUTHORITY

1 2 3 4 5 6 7 8 9 10 11

REG.2DAILY DISPOSAL OF APPLICATION IN FORM NO

101

SR NO

DATE

SR NO OF APPLICA-TION IN

REGISTER NO 101

APPLICA-TION DATE

MA-HAVIKAS

NO

NAME OF

DEALER

TIN AND ITS EFFECT

RC RECORD SENT TO ADISERY CELL OR CENTRAL

DE-POSITERY

RE-MARK

1 2 3 4 5 6 7 8 9

REGISTER NO 2A DAILY DISPOSAL(OTHERWISE) OF APPLICATION IN FORM NO

101

SR NO

DATE

APPLICA-TION NO IN REG. NO 101

MA-HAVIKAS

NO

APPLICA-TION DATE

NAME OF

DEAL-ER

MAHAVIKAS NO OF REJECTION/WITH-

DRAWAL

RE-MARK

1 2 3 4 5 6 7 8

REGISTER NO 3 REGISTER NO 3 REGISTER FOR APPLICATION received IN FORM NO 103

SR.

No.

APPLICA-TION DATE

MA-HAVIKAS APPLN

NO

TIN & EF-

FECT DATE

NAME OF THE

DEAL-ER

REASON FOR CAN-

CELLATION

CANCELLA-TION EF-

FECT DATE

CANCELLA-TION ORDER

DATE

DATE ON WHICH DE- REGISTRA-

TION RECORD IS SENT BACK

REMARK/SIGNA-TURE OF REGIS-

TRATION AU-THORITY

1 2 3 4 5 6 7 8 9 10

REGISTER 4REGISTER FOR AMENDMENT APPLICATIONS

SR. No.

AP-PLN

DATE

NAME OF THE

DEAL-ER

TINAMEN

D. TYPE

MA-HAVIKAS APPLN

NO

DATE ON WHICH DEALER

HAS SUB-MITTED ORIGI-NALS

STATUS OF APPLI-CATION (AP-

PROVED/ REJECT-ED/ WITHDRAWN)

APPROVAL/ REJECTION

DATE

DATE OF IS-SUE OF

AMENDED CERTIFI-CATE IF

NECESSARY

AMEND-MENT FILE

SENT DATE

REMARK/ SIGNATURE OF REGIS-TRATION

AUTHORITY

1 2 3 4 5 6 7 8 9 10 11 12