The dealer
is required to make a single application in Form 108 for the grant of
fresh registration certificate and allotment of TIN in respect of all the
Acts listed in para 4.1.
4.6.2 In case the dealer is holding more than one R.C.,
then for his all place (s) of business, he has to apply for TIN to the
officer in charge of principal place of business. He must submit all the
original Registration Certificates including Registration Certificates for
additional place (s) of business to that officer. The dealer will be issued
a unique TIN for all place (s) of business in Maharashtra.
4.6.3 In case of dealer holding the certificate of
entitlement for his backward area unit & also holding R.C. for non-backward
area unit (non-PSI unit), the application for TIN must be submitted at
whichever is the principal place of business. The certificate of
entitlement should not be surrendered, along with the application of TIN
4.6.4 The dealer should carefully read the
instructions in the TIN application form before filling it to avoid
mistakes.
4.6.5 The dealer must fill in all the required
information in English bold capital letters and numerals. The dealers should
use a black ballpoint pen to ease and facilitate the correct data entry.
Most of the required information has to be filled in the box structure.
Therefore, only one letter should be written in each box and one box should
be left blank between two words.
4.6.6 The dealer should write specific description of
commodity in Sr. No. 9 and 10 of the TIN application.
4.6.7 The dealers are requested to mention their
mobile telephone number and e-mail address, so that the Sales Tax Department
can send useful information/notifications/trade circulars etc. to them in
future in the fastest possible manner. The dealers must ensure that none of
the required information is left blank unless that particular field is not
applicable in their case. The Officers receiving the applications have been
instructed not to accept incomplete / illegible applications.
4.6.8 The dealers must enclose the original
registration certificates issued under all the Acts listed in para 4.1. The
dealers registered under the CST Act must also surrender all the statutory
declaration forms (C form, F form, H form, E-1 and E-2 forms) unused as on
date of application. The dealers also have to give a statement of
utilization of last issued statutory forms. In case of a dealer holding
entitlement certificate under any of the Package Scheme (s) of Incentive,
and where entitlement certificate is live as on date of application, he
should mention all his entitlement certificate numbers in the application
form. However, the Entitlement Certificate should not be surrendered
with the application.
4.7 What if the original RC has been lost?
If the dealer has lost his original RC, then he may apply
to the Assessing Officer / Joint Commissioner (ADM) / Registering Authority,
along with the prescribed fee, stating the fact that he has lost his RC. He
should at the same time fill in the application Form 108 as explained above
and submit the same along with the un-used declaration forms. He will not be
issued a duplicate RC for the time being. However, he will be issued a new RC
in the TIN format w.e.f. 01-04-2006.
4.8 How to get the statutory forms for the quarters of
Jan-March 2006 and thereafter?
4.8.1 As per the recent amendments in the CST Act,
the dealers have to issue the statutory forms like C form on a quarterly
basis. This means that the purchasing dealer has to issue C form for each
quarter in a year if there has been at least a single purchase from the
vendor in the relevant quarter. The Department is, therefore, simplifying
the procedure for issuance of statutory forms. From 01-01-2006, all the
statutory forms will be issued from a Central Repository Section at each
location in the State. The statutory forms will be issued as per the
requirement of the dealer for the transactions carried out in the last
quarter. The dealer, therefore, has to give details of the purchases made by
him for the last quarter from various vendors.
4.8.2 The mandatory details to be furnished by the
dealer would be – (a) name of the selling vendor, (b) CST TIN / RC No., (c)
Total number of invoices, (d) commodity, and (e) total value. The central
repository would issue the required number of forms to the dealer as soon as
he submits these details. The concerned officers are being instructed
separately not to insist on proof for any payment of past tax arrears. This
would, therefore, ensure speedy issuance of the forms.
4.8.3 In order to establish the new system of form
issuance, it has been decided that the dealers must surrender all the
un-used declarations to the department and must also give details of
utilization of various declarations used by them (only the last issued
declarations). Unutilized forms, which are not surrendered, will not be
valid for purchases made on after 01.01.2006.
4.9 How to get the statutory forms for the period upto
December 2005?
Since the period of application for allotment of TIN starts
from 01-12-2005, the dealer is expected to issue the necessary declarations
for the July to September 2005 quarter before making the TIN application. The
officer accepting the application will also allow the declarations necessary
for October and November 2005 to be retained by the dealer after submitting
utilization statement and proof of purchases during October-November 2005.
Needless to say, any additional purchases from the same vendor in December
2005 will not require any additional forms. However, in case the dealer makes
any purchases in December 2005 from a new vendor, then he may apply, after
01-01-2006 to the Central Repository, for issuance of the extra number of
declarations along with the details as outlined in Para 4.8 hereinabove.
Instructions are being issued for expeditious issuance of these forms to the
dealers.
4.10 When will the TIN be issued?
The Taxpayer Identification Number (TIN) will be issued on
or before 15-03-2006. The list of all the new TINs along with the old RC
numbers will be displayed on the Sales Tax Department website http://www.vat.maharashtra.gov.in.
The dealers may also contact their Assessing Officer/Jt. Commissioner (ADM)/
Registering Authority to find out the new TIN allotted to them. The new
Registration Certificates bearing TIN will be sent to the dealers from
15-03-2006 onwards. The dealers should start using the new TIN w.e.f.
01-04-2006.
-
This circular cannot be made use of for legal
interpretation of provisions of law. If any member of the trade has any doubt,
he may refer the matter to this office for further clarification.
You are requested to bring the contents of this circular to
the notice of all the members of your association.
Yours faithfully,
Sd/-
(B.C.KHATUA)
Commissioner of Sales Tax
Maharashtra State, Mumbai.
Circular 38 T of 2005
No.VAT-2005/J.C. (Enf.C)./TIN Mumbai
Dt: 25-11-2005
Subject: Issuance of Fresh Registration Certificates and
Taxpayer Identification Number (TIN) to the existing dealers under VAT, CST,
Luxury Tax Acts and Maharashtra Tax on the Entry of Goods into Local Areas Act,
2002.
Ref: - Trade circular 37 T of 2005 No.VAT-2005/J.C. (Enf.C).
/ TIN dated 19.11.2005
Dear Sir/Madam,
Trade circular regarding issuance of TIN has already been
issued by this office as referred above. In this regard, requests have been
made by the trade to extend the prescribed period for submitting the
application form without payment of late fee of Rs. 2000/-. After considering
the request, it is decided to extend the form acceptance period, without
payment of late fee of Rs 2000/-, from the earlier deadline of 15th December
2005 to 20th December 2005. Accordingly the revised schedule for acceptance of
TIN application Form No. 108 will now be as under:-
| Sr. No |
Period of acceptance of
TIN
application form |
Fee |
| 1. |
1st December 2005 to
20th December 2005 |
Rs. Nil |
| 2. |
21st December 2005 to
31st December 2005 |
Rs. 2000 |
-
It is needless to add that the fee for obtaining the Form
No 108 from the deparment will remain Rs. 100/- for the entire period of 1st
December 2005 to 31st December 2005.
There is also no change in the final deadline i.e. 31st
December 2005.
-
On the request of the Trade, the TIN application form in
Word format is being made available on www.vat.maharashtra.gov.in.
However, if a dealer wants to submit an elecronically filled form then the
following conditions must be fulfilled:-
The application form (available in Microsoft word format)
should be downloaded only if the dealer wants to fill in the form on computer.
The downloaded form must not be filled manually.
Only ‘Arial’ font of size "11" should be used.
The print out of the Application should be in ‘Black’ ink
only.
The form should be printed on good quality A4 size paper on
one side only. The format of the document must not be changed. It must carry
the serial number of the form (printed form 108) obtained from the Sales Tax
Department on payment of Rs.100 fee.
Both the computer generated form and the blank form 108
obtained from the Sales Tax Department must be duly signed by the authorised
signatory and submitted together duly fastened. This is to ensure that the
serial number of the form supplied by the department is captured in the
system.
-
It is noticed that in various cases, the registration
certificate has been cancelled under Section 22 (8) of the BST Act 1959. In
such cases, the CST registration remains in force with the assessing officer
whereas, lateron the registration for local transactions is obtained under the
MVAT Act after 1st April 2005. Query has been raised by the trade as to where
the TIN application has to be submitted in such cases. It is now clarified
that in such cases, the application will have to be submitted to the assessing
officer and not to the registration authority.
-
It is clarified that in serial item number 10 of the TIN
application form, main commodities purchased by the dealer should be written.
If the space provided is insufficient, then the dealer should attach a
separate sheet in same format.
-
It is also clarified that against serial/ item number 11 of
the TIN application form, the dealer should give information only of his own
branches in other States.
-
The existing application form no 101 prescribed in MVAT
rules is being amended shortly to fulfill the TINXSYS requirements. Meanwhile
the dealers who are seeking registration on or after 1st December 2005, should
fill the annexure- I (appended to this circular) and submit along with the
application form 101 at the time of application
to the registration authority.
-
This circular cannot be made use of for legal
interpretation of provisions of law, as it is clarificatory in nature. If any
member of the trade has any doubt, he may refer the matter to this office for
further clarification.
You are requested to bring the contents of this circular to
the notice of all the members of your association.
Yours faithfully,
(B. C. KHATUA)
Commissioner of Sales Tax
Maharashtra State
Amendment to Rules
Rule 17 empowers the Commissioner of Sales Tax to notify the
date of issue of Fresh Registration. The Commissioner has now notified this date
as 01 December, 2005 to 31 December, 2005. Rule 8 (A) is introduced with effect
from 16 November, 2005. As per this Rule every dealer required to obtain fresh
registration certificate under 17 (1) shall make an application on or before
31December, 2005. Where a dealer has more than one place of business within the
State and has obtained separate RC for any of such registration of business in
addition to the principal place of business he shall make a single application
in respect of all the places of business for which he holds Registration
Certificate. The fresh certificate of registration will take effect from 01
April 2006 .
Rule 73 of the MVAT Rules is amended with effect from 01
January, 2006. As per the new amendment now the fees for applying for the
Voluntary Registration under section 16 would be Rs. 5000/- and the application
for registration other than voluntary registration i.e. by the dealer reaching
the prescribed turnover would be liable for payment of fee of Rs. 100/- Thus
prior to MVAT the amount of Rs. 5000/- which was taken as deposit is now going
to go the State exchequer in the form of fees.
Notification for medical device and implants. On 23 November
2005 the State of Maharashtra has notified the list of medical devices and
implants for the purpose of schedule C – 107 (8) in all 16 items are included
they are (1) Contact Lenses (2) Spectacle Lenses of glass (3) Spectacle Lenses
of other material (4) Frames and mountings for spectacles and parts thereof (5)
Spectacles, Correctives, Protective or other (6) Instrument and apparatus for
measuring blood pressure (7) Acupuncture Apparatus (8) Baby incubators (9)
Orthopaedic or fracture appliance other than covered by entry 2 of the Schedule
‘A’ of the Act (10) Artificial joints (11) Frequency modulated hearing aid
system used for hearing by handicapped person in group situation other than
hearing aid covered by Entry 2 of Schedule ‘A’ of the Act (12) Pacemakers for
stimulating heart muscles, excluding parts and accessories (13) Parts and
accessories of hearing aids (14) Clinical Thermometers (15) Digital Thermometers
(16) Parts (not specified or included elsewhere in this Schedule) of goods
mentioned in this Schedule.
Circular No. 36T of 2005 : By this Circular dated 16
November 2005 the Commissioner has clarified that the earlier circular No. 21T
dated 22 July 2005 would include nails tax etc. covered by 73 (17) of CET as
fastners.
Circular No. 35T of 2005 : By this circular dated 09
November, 2005 the Hon’ble Commissioner has clarified the types of paper which
would be covered by the scope of entry C (70).
Government Resolutions - Administrative Relief : On 04
October, 2005 a Resolution was passed by the State Government giving
administrative relief to the Printers. As per this Resolution the cases of
printers which were finally decided prior to 11 August, 1998 relying on the RMDC
press Judgment shall not be reopened.
The cases where the tax liability has arisen during the
period upto 30 September, 2003 on account of Judgment of the Bombay High Court
in case of Matoshree Textiles Ltd. administrative relief would be granted to the
extent tax not collected and not paid. If the tax is partly collected or partly
paid though not collected the administrative relief would be to the extent tax
not collected or not paid. The tax collected should be deposited with interest
within one month from the date of GR This adm relief is subject to the condition
and formality prescribed in the Circular No. 29T of 2005 dated 11 November,
2005.
