MVAT and CST

Maharashtra Value Added Tax (MVAT) and Central Sales Tax (CST) and Professional Tax (PT) Registration

Comparisons of 2 types of VAT Registration

S.No Particulars Voluntary VAT Registration Compulsory VAT Registration
  •  
Turnover Limit No such limit The turnover limit for the purpose of MVAT registration is given below: 

Category of Dealer          Turnover of Sales (Rs)           Turnover of taxable good purchase or sold (Rs)
Importer     1,00,000                       10,000
Other than Importer  10,00,000                       10,000

Here importer means the dealer who purchases the good outside the state of Mahaashtra.

The turnover limit of Rs. 1 lack or Rs. 5* lacks is including turnover of all sales whether taxable or tax free.

However turnover limit of Rs. 10, 000 is in respect of taxable goods whether purchase or sold.

  •  
Introducer Name, Tin no and Signature of dealer registered under Maharashtra VAT for more than 5 years will be required. Details required before filing of form and signature after filing of form No Such requirement
  •  
Professional Tax Enrolment Certificate (PTEC) PTEC is required for each partner/ director/Proprietor and Company 
  •  
Professional Tax Registration Certificate (PTRC) PTRC is required if you are having employess and salary for same is more then 7500  

 

DOCUMENTS TO BE FURNISHED BEFORE REGISTRATION AUTHORITY(2 set)

Please Note:

  • Copies of documents must be self-attested and the originals should be submitted for verification and signatory Director should present in VAT office for photo verification
  • If place of business and place of residence are not owned by self or relative of not a single director/ partner/ proprietor then PREVISIT BY DEPARTMENT for PLACE of BUSINESS IS COMPLUSORY

Documents

1. Proof of constitution of business-

a)      Proprietorship – No proof required

b)      Partnership – Partnership deed

c)       Limited Liability Partnership (LLP) – Copy of the Certification of Incorporation and LLP Agreement

d)      Company – Copy of the Certification of Incorporation, Memorandum and Articles of Association of the company

2. Proof of permanent residential address of all directors/Partners/Proprietor

(Please provide at least 2 documents out of the following documents containing the name and present address plusCopy of Electricity bill is mandatory- if living with somebody else consent letter is required )

  • Copy of Electricity bill is mandatory if not in your name additionally maintenance receipt is also required
  • Copy of passport/driving license/election photo identity card/ration card (Any 2 documents)

3. Proof of place of business

Base Document

o   If let out – a) Rent Agreement b) NOC from owner c) ID proof containing signature of owner

o    Owned – Purchase agreement

o    Rent Free – consent letter

  • Electricity Bill – Compulsory in all case

o   Maintenance Bill if electricity bill is not in name of concerned person

Note – If both place of Business and place of residence is let out following additional proof required:

o   Address proof and electricity bill of any relative or native place

o   NOC from abovementioned relative

o   ID proof containing signature of owner

o   Owned – Purchase agreement

o   One more proof of directors/ Partners/ Proprietor of above-mentioned address

In case partners/ directors original not possible due to other state – Notorised copy of above documents

4. Two latest passport size photograph of the applicant **(Please do not paste the photo on the printout of application.)

5. Copy of PAN card of Company/Firm/ all Directors/ Partners/ Proprietors

6. Banks Statement from A/c open date

7. Purchase and sales invoices if any for financial year

8. Demand Draft from Nationalize Bank

 

Registration Fee Voluntary – Rs. 5035Compulsory – RS 535
Security Deposit (Not refundable before 3 years) Voluntary – Rs. 25000

For Mumbai location – in favor of Bank of Maharashtra A/C MVATpayable at Mumbai

For Other Location – in favor of State Bank of India, A/C MVAT, payable at respective locations.

9. Two cancelled cheque of Current account

10. Profession Tax number of Directors and Company.-If the profession tax number is not yet taken then apply for the PT number and attach the photocopy of the PT application counter with the Form 101.

11. Form 18/INC 22 and 32/DIR 12 in case of Companies

12. Board Resolution for authorized signatory

13. VAT number of Head Office

14. Form 708, 709 and 105

15. Information required to fill application

S.N Details Required Clients’ Response
  1.  
Name of the signatory to the application  
  1.  
Nature of business-

–           Reseller

–          Manufacturer

–          Retailer

–          Importer

–          Exporter

–          Works Contractor

–          Leasing

–          Restaurant

–          Commission Agent

 
  1.  
Date of commencement of business  
  1.  
Main commodities to be sold  
  1.  
Main commodities to be purchased  
  1.  
Email Id, Mobile number and landline number  
  1.  
Commodities  

 

Consent / No objection certificate For Place Of Residence

To

The Maharashtra VAT,

Registration Department

Bhayander,

 

Dear Sir,

Sub: – Consent / No objection certificate for granting VAT/CST Registration

I / We am legal owner of___________________________________________(Name of Property), and my _________(Mention relation)  _______________is having his/ her permanent residence address at this place.

I / We do not have any objection for the grant or amendment of VAT/CST Registration to my ______(Mention relation)  by the VAT/CST Registration authority at the above address.

 

Thanking You,

 

__________

 

 

Consent / No objection certificate For Place of Business

To

The Maharashtra VAT,

Registration Department

Bhayander,

 

Dear Sir,

Sub: – Consent / No objection certificate for granting VAT/CST Registration

I / We am legal owner of______________________________ (Name of Property), and   M/s —————- is having this place as his place of business

I / We do not have any objection for the grant or amendment of VAT/CST Registration to M/s ——————- by the VAT/CST Registration authority at the above address.

 

Thanking You,

 

__________