|
SALES TAX
DEPARTMENT
GOVT. OF MAHARASHTRA
Attention ! VAT
(Sales Tax) Dealers
-
Thank you for your
co-operation in implementation of the VAT in Maharashtra.
-
Your further
co-operation is required for simplification of the procedure of
registration and of issuance of statutory declaration forms under the
CST Act.
Benefits of the simplified registration procedure are
as under :-
-
A single registration number to be called
Taxpayers
Identification Number (TIN) will be issued under VAT Act and CST Act
for all places of business of the dealer within the State.
-
TIN will come into effect from 1st April 2006 and will
ease the movement of goods acoss the state borders.
-
TIN will not change during the lifetime of the dealer
irrespective of any change of address.
Benefits of the simplified procedure for the issue of
the statutory declarations under CST Act, are as under :-
-
The dealer will get the declaration forms from a
Central Repository located in each office, on the day of application,
instead of the assessing officer.
-
Declarations will be issued to a dealer without
insisting on recovery of arrears, thereby facilitating timely issue of
declarations to his vendors.
To implement these changes you are requested to comply
with the following :-
-
All existing dealers need to apply for fresh
registration in Form No.108.
-
The prescribed period for application is
1st Dec. 2005
to 20th Dec. 2005 without any registration fee. However from 21st Dec.
2005 to 31st Dec. 2005 the application will be accepted with the
late
fee of Rs.2000/-.
-
Please note where applications for fresh registration
are not filed before 31st Dec. 2005, RCs will stand cancelled with
effect from 1st January 2006 in such cases and No administrative
relief will be given.
-
The application forms are available at all Sales Tax
Offices across the state on payment of a fee of Rs.100/- per
application form. Department will provide new Registration
Certificate alongwith Information Booklet on VAT at no exact cost.
-
Please note that only numbered application forms
issued by the Department will be accepted.
-
Please read
instructions carefully before filling application forms and ensure
that it is filled correctly and completely. Avoid delay in
filing to avoid late fee as well as long queues.
-
You are also required
to submit following documets along with application form.
-
BST/VAT and CST
registration certificates.
-
All unused declaration
and certificate forms under the Central Sales Tax Act such as
C/F/E1/E2/H.
For further details
please contact your assessing officer or nearest Sales Tax Office or
visit our Website www.vat.maharashtra.gov.in
|
