1. Introduction

Under Maharashtra Value Added Tax Act, 2002, there are two modes of registration viz.

  1. when the dealer crosses the threshold limit and;
  2. When the dealer makes an application under voluntary scheme of registration
  3. Non Resident Dealer
  4. Casual Dealer

Central Sales Tax is an Act to formulate principles for determining, when a sale or purchase of goods takes place in the course of inter-state trade of commerce, or outside a State or in the course of imports into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of interstate trade of commerce and to declare certain goods to be of special importance in inter-state or commerce and specify the restrictions and conditions to which state laws imposing taxes on the sale or purchase of such goods is of special importance. Eligibility criteria for CST registration is that the dealer should have entered into inter-state trade of commerce.

Every dealer falling under above categories and having businesses in Maharashtra, have to register their business online under Maharashtra Sales Tax Act.

The process of registration commences with the submission of application by taxpayer. It ends, unless application is rejected, with the grant of registration certificate bearing unique number called as TIN (Tax Identification Number)

Now the dealer need not visit the department with original documents. At the time of filing the application, a dealer can submit the scanned copy of the documents. Department will verify the soft copy of the documents online and issue Registration certificate online. If sales tax department has any query, they can call for physical presence of the dealer, if required

Dealer going for New Registration:

Dealer in need of registration has to create a temporary profile to get a temporary login id, which will allow the dealer to fill up the form, make payment and finally submit the application to the tax officer to grant registration certificate (RC)

Existing dealer Registration for Additional Acts :

Existing dealer can use his / her permanent user id (Tin id) to get new registration for all the acts.

2. Instructions

Please make sure you go through below instructions before Registering online

New Registration under MVAT-User Manual

  • Make sure you are filling correct and valid details in the input fields as per the description. Read carefully before entering details
  • Mobile Number fields will contain only 10 digit number. (Use of +91 is not allowed)
  • Do not use any initial prefixes (name or professional) before any names in the application such as “ Mr. / Mrs. / Shri / Shrimati / Master/ M/s / Messrs./ any professional suffix (CA, Dr., Adv., Arch., CS. etc.)“
  • Wherever ADD button is mentioned, you can add multiple details. E.g. Address, Bank details etc.
  • You can use DELETE button wherever multiple details are not needed as per your convenience
  • Wherever multiple details have been entered make use of side arrows to navigate information.
  • Make sure you have all soft copies of the documents which will be uploaded during the registration process
  • While filling FORM 101, NEXT button will save all the data you have entered before clicking on NEXT
  • PREVIOUS button will take you to previous page
  • Tip tool feature has been incorporated for many field inputs, when pointed with cursor, giving out information about that particular field entry

3. Steps of Registration Process

The Dealer has to complete the following steps for Registration under Maharashtra Value Added Tax (MVAT)

  • Create temporary profile with MSTD for New Registration
  • Select the MVAT act
  • Fill up all the details in the FORM 101 for getting registered under Maharashtra Value Added Tax
  • Submit the Form online.

  1. For New Registration

Click on “Temporary Profile Creation” (Screen 1)

1. Creation of Temporary Profile

1.Click “Temporary Profile Creation” on home page , it will navigate to

"Options for Registration" page.

(This page will show instructions for various tax paying categories, availing services from sales tax department)

2.Instructions page will be displayed with respect to new dealer

a. The menu tab displays all the 7 ACTS.

b. On selection of particular act, the page should display all the instructions w.r.t. the new dealer registration under that particular ACT.

1. Click on “NEXT” at the end of the Instructions page.

2. It navigates to PAN/TAN Details page

2. PAN / TAN Details

1. Add either valid PAN or TAN in the PAN / TAN field

2. In case of PAN, Constitution must be populated as per the 4th letter of PAN Select Sub-Constitution manually if applicable

3. In case of TAN, Constitution and sub-constitution is manually selected

4. Enter CAPTCHA as displayed on the screen (If the image is not visible properly, the image can be changed by clicking on refresh button beside

5. Click on ‘NEXT’, it navigates to User details Screen

Note:

  • PAN – Ten digit alpha numeric: The first five characters are alphabets, following four characters are Numeric, and last character is alphabet
  • TAN - Ten digit alpha numeric: The first four characters are alphabets, following five characters are Numeric, and last one character is alphabet
  • If your PAN already exists against any active TIN with Maharashtra Sales Tax Department, the message displayed is “PAN already exists."
  • If verification with NSDL fails then following messages will be displayed is “PAN not registered with NSDL?”
  • Two attempts are allowed for filling PAN/ TAN field after which current session will expire and you will be taken to MSTD main screen
  • After 5 unsuccessful attempts to fill the CAPTCHA field, the session will expire and you will be redirected to MSTD main screen

 

3. User Details Screen

  1. PAN / TAN and Full Name will be auto populated in user details screen. Enter other details manually on the screen
  • Email Id
  • Re-enter Email Id
  • Mobile Number

2.  Click on "Create profile"

Note:

  • System allows only one email ID to one PAN/ TAN id. Same Email id and mobile number should not be used for more than one temporary profile
  • Email id should be in email format only (e.g. – umesh****@****.***)
  • Re-enter Email Id field does not allow you to copy paste  Email Id
  • Mobile Number is 10 digit number. +91 or any other codes are not allowed

4. Confirmation message screen

1. You will get confirmation message on the screen as below ( Screen 1. 5)

2. Activation Link will be sent to your Email id and One Time Password will be sent to your Mobile Number

3. “Back” tab enables applicant to go back to User details screen and allows changes or corrections to be done to email id and mobile number

Note:

  • Make sure you have mentioned valid Email Id and Mobile Number                                                                                                                                                                                                                                        
  • This number and email will be a registered contact reference for all your future communications and activities with the Maharashtra sales tax department with respect to filing returns, audit, assessment, notices, refunds etc.
  • A registered dealer can change his email id and contact number, and confirmation of changed registered number will always be done through OTP generation and an activation link on your Email Id.

5Confirmation mail

  1. Email ID and click on the activation link provided in the email. Please look in the spam folder if the link is not available in the inbox. (Screen 1.6)
  2. This link will take you to the Profile Activation

6. Profile activation screen

1. You are on Profile activation screen. Name and User ID will be auto populated on the screen

a. Enter One Time Password (OTP) sent to you in your mobile number (Screen 1.7)

b.Select any Security Question from the dropdown list

c. Enter the Answer for the security question you have selected.

d. Click on “SUBMIT”

2. Email will be sent to your Email ID confirming successful profile creation along with Temporary Profile and Password

Note:

  • If you fail to receive OTP, then click on Resend OTP
  • Maximum three chances available for successful entries
  • In case you enter wrong OTP the system will ask you to re-enter the correct OTP

Why Security question?

After getting registered, in case you forget the Password, you can make use of Security question to successfully login to MSTD Web Portal and get new password sent to your email inbox

 

7. Successful Submission of Profile

1. Successful submission will give out a welcome message from MSTD ( Screen 1.8)

2. Email is generated on successful profile activation and is sent to the applicants email id with temporary id and password (Screen 1.9)

 

YOU HAVE SUCCESSFULLY CREATED YOUR TEMPORARY PROFILE

5. Login as Temporary User

Maharashtra Sales Tax Department website

After temporary profile is created, new applicant has to go back to the homepage or type the url link as: Click on “Login to Temporary Profile (Acts registration)” , it will navigate to Login page .

1. Login Page

1. Enter your Temporary User id and Password send by MSTD through email

2. Enter details in following fields (Screen 2.2)

  1. Enter User id (PAN)
  2. Enter Password (Sent on email)

3. Click on “Log on”

4. Again new Login page will open up for applicant to change the password a. User ID – ( PAN id
aCurrent Password – ( same  password entered above sent by MSTD)

b. New Password – ( dealer can change with his own password)

c. Repeat Password – ( repeat with the same password entered by dealer)

5. Click on ‘Change’

5.2. Dealers home page

1. Click on Registration dropdown and select “New Registration”

2. “New Registration” will navigate to “Registration” Dashboard

 

5.3. Registration Dashboard

Registration dashboard

Combination of Act selection

1. Now select ‘The Maharashtra Value Added Tax Act, 2002 (MVAT)’ (screen 3.1)

2. System will ask you "Do you want to apply registration for PTEC? (screen 3.1a)

Select “Yes”, if you want to register for PTEC or

Select “No”, if you don’t want to register or register later.)

3. Select Type of dealer from dropdown list: ( screen 3.1)

  1. Regular Dealer
  2. Casual Dealer
  3. Non-Resident Dealer
  4. Voluntary Dealer

4. Click on NEXT 

Registration dashboard

5.4. Application Form

5.4.1. Dealer details

1. Fill the Application form as per the field descriptions and click on NEXT

2. Check if below fields are auto populated and freezed(greyed out) based on the selection of Act(s) :

a. Name of the Business/ Proprietor

b. Constitution of business

c. PAN/TAN

d. Corresponding documents to be uploaded, wherever necessary

3. Location of Sales tax office jurisdiction to be selected from dropdown menu (based on dealers place of business)

4. Composition scheme to be selected, if the dealer is already doing business as given in listed checkboxes

5.4.2. Commencement dates

1. Fill in all the dates :

a. Date of commencement and Period of Liability should be in the past and not future dates

b. Field 9 - Casual period will be active only when the type of dealer selection is casual dealer

c. Reasons for registration is mandatory and documents need to be uploaded accordingly

d. If the type of dealer is voluntary, reason for registration will be non-active

5.4.3. Reasons of Registration

1. Reasons of Registration to be selected from the dropdown list

2. Dealer have to select anyone option from the below list.  There are 7 reasons:

  1. Exceeding the prescribed turnover limit
  2. Change in constitution
  3. Part transfer of business
  4. Merger/ Amalgamation
  5. Demerger
  6. Full transfer of business due to death of Proprietor
  7. Full transfer of business
  8. Voluntary.
  9. Every reason selected, requires dealer to fill in the required details and upload documents as mentioned accordingly below.

1.  Exceeding the prescribed turnover limit

Documents required for exceeding prescribed turnover limit

  • Month wise purchase Summary
  • Month wise sales Summary
  • Bill wise sales summary
  • Bill wise purchase summary
  • Sale bill on which threshold limit exceeded
  • Purchase bill( in cases where purchase tax is leviable)
  • Lorry/transport receipt of purchase

2. Change in constitution

3.  Part transfer of business

​​4Merger/ Amalgamation

5. Demerger

6.  Full transfer of business due to death of Proprietor

7.  Full transfer of business

8. Voluntary

No introducer is required for voluntary registration.

5.4.4. Indicate Existing Registration

1. Fill all relevant details for any existing registration in force (Screen 3.13)

2. If you are already registered under any of the Act mentioned below, you have to select YES from the dropdown and enter the relative registration number

3. If you select NO, you won’t be able to enter any details

4. Click on NEXT

5.4.5. Principal Place of Business (Address)

Fill in the details for principal place of business:

  1. Address
  2. Contact details:Mobile no.1 and Email no. 1 is auto populated, graded and cannot be changed. Additional number and email id can be provided in mobile no-2 and email id 2.
  3. Pincode is autopopulated , based on the selection of district, taluka and post.

5.4.6. Principal Place of Business ( Electricity & IGR)

Electricity and IGR details are mandatory fields to be filled in by the applicant:

a. Electricity bill details – Applicant needs to select the utilities from dropdown list and provide consumer number as well as Account number.

b. IGR details

Note:

  • If electricity utility service provider is MSEB, then applicant have to give consumer number and select billing unit from the dropdown list.
  • The information provided above with respect to electricity and IGR details needs to be supported with document proofs and hence uploaded.
  • The documents uploaded verified from respective electricity board and registrar offices respectively.

5.4.7. Principal Place of Business (Premises)

Fill in the details for principal place of business:

1. There are 8 options to be selected by the dealer for nature of premises and based on the selections documents would be available for selection for upload

2. Select at least two type of documents you have as proof for above mentioned Address

 

1.  Owned premise

2.  Transit/ online sellers:

3.  Leased premises:

4.  Rented premises:

5.  Tenancy premises:

6.  Consent premises:

7.  Rent free premises :

8.  Stall booking :

5.4.8. Principal Place of Business (Nature of Business)

1. Select one option from dropdown of Main Nature of business

2. Then select up to three options from  part nature of business (if applicable)

5.4.9. Bank Details

1. Select MICR or IFSC code to input bank account details:

  1. If MICR code is selected: ( Screen 3.25)
    • Input 9 - digit MICR code of the bank.
    • Manually input all bank details with respect to bank name, branch, pincode and State
  2. If IFSC code is selected: ( Screen 3.26)
    • Input 11- digit IFSC code of the bank.
    • Click on “Get details” link, next to IFSC code, to get all bank details automatically updated with respect to bank name, branch, pincode and State.

2. Click on NEXT

Note:

  • It’s mandatory for a dealer to have at least one bank account, with bank details entered, either in MICR code or IFSC code
  • Scanned cancelled cheque needs to be uploaded on the number of bank details mentioned in the form
  • You can add or remove multiple bank account details by clicking on ADD or DELETE  button
  • You can navigate through the side arrows to view various details maintained by you

5.4.10. Commodities

  1. Here you have to enter your Main Commodities and Other commodities which is sold and purchased in your business
  2. Click on NEXT

Note:

  • Select Schedule and then click on Select entry LINK from which Entry No and Sub-Entry No. will be auto populated. Similarly click on HSN link from which Heading no, Tariff No & description will be auto populated

5.4.11. Address of additional Place of Business                               

1. Fill Address of Additional Place of Business

2. The screen shots and address fields like address, contact details, electricity bill, IGR details, Nature of Premises and main nature and part nature of business are same as mentioned in principal place of business as above

3. Click on NEXT 

5.4.12. Details of Proprietor

1. Fill Details of Proprietor

2. Based on the details given in POI, OCI or passport details, supporting documents needs to be uploaded

3. If POI, OCI or passport details are not given, then applicant has to provide proof of permanent residence address ( screen 3.33b)

4. Click on NEXT

5.4.13. Manager/ Authorized Signatory (Form 105)

  1. If you have authorized signatory for the application, then you have to fill Form 105 and mention the   details of the signatory. If you do not have authorized signatory then, there is no need of filling Form 105.
  2. Fill Signatory of the Application.
  3. Click on NEXT

5.4.14. Authorized Representative

  1. Dealer can take the help of authorized representative to work on behalf of the dealer for any activities of sales tax
  2. Authorized representative are STP, Advocate, CA, CS

5.4.15. Addresses in Other States

  1. Fill in Other State Specific Information ( corresponding TIN under CST Act, if any)
  2. Click on NEXT

5.4.16. State specific information

  1. Fill status of the signatory to the application
  2. Name of the signatory
  3. Enter your Aadhar UID number. This is optional requirement
  4. Enter OTP received on your registered mobile number. Here, the registered mobile number is the number you have mentioned / registered for aadhar card
  5. Click on NEXT

6. Upload document

  1. After entering, all the details in Form 101, you will be taken to the last page to upload the documents.
  2. Here whichever relevant and mandatory documents, you have check marked during the procedure of filing the form, is displayed and needs to be uploaded.
  3. When document is uploaded successfully, the upload button will turn green.
  4. You can also view the preview of the document.
  5. After uploading each and every document, click on declaration and fill the details.
  6. Applicant can go back by clicking on “Previous” and check again all the details of the form that have been filled up
  7. Click on “Submit” only after assuring that all the details, documents, photos, signatures have been properly filled in & uploaded

 

6.1. Submission:

  1. Click on “Submit” button.
  2. Acknowledgment is generated with Application Reference Number.
  3. Successful Message is sent to your email and sms into mobile number
  4. An email is sent to the applicant with downloadable PDF form & print option of the form
  5. Application Reference Number is received and dealer can track the status of his application in the dealer portal with this number

YOU HAVE SUCCESSFULLY FILLED FORM 101 OF MVAT

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In case of business query on above subject, comment here or contact CA Chirag Chauhan




article author Hitesh Solanki
Posted On:  2 years ago

Nice Article and very helpful. Thanks for sharing


article author khan saqib
Posted On:  2 years ago


article author khan saqib
Posted On:  2 years ago

If verification with NSDL fails then following messages will be displayed is “PAN not registered with NSDL?” I have a received above mentioned error while submitting the MVAT registration form. Please guide for the same.


article author

CA Chirag Chauhan

Tax Expert
Chartered Accountant, CA Chauhan



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    I hope by reading this article you got enlighten on ,Stepwise Registration process under MVAT and CST - Maharashtra Value Added Tax and Central Sales taxStep wise Registration process under MVAT, Step wise Registration process under CST, further to mention before taken any financial decision based on this content it is prefered to take an expert opinion as matter can be subjective.