Maharashtra VAT Rules

Application For Registration Of Dealers Liable To Tax Under The Act.

1. In the case of a dealer who becomes liable to pay tax under this Act, an application for registration under section 16 shall be made:

   within thirty days from the appointed day, if he holds a certificate of registration or, as the case may be, a licence granted under any of the earlier laws and which is in force immediately before the appointed day but does not hold a certificate of registration under the Bombay Sales Tax Act, 1959 (Bom LI of 1959) immediately before the appointed day ;

   in the case of a dealer to whom sub-section (2) of section 3 applies, within 30 days from the day on which his turnover of sales and of all purchases during the year commencing on the appointed day or, as the case may be, during any subsequent year, first exceeds the relevant limit specified in sub-section (4) of section 3 ;

   in the case of a dealer to whom sub-section (7) of section 3 applies, who becomes liable at any time after the appointed day to pay tax under the Central Sales Tax Act , 1956 within thirty days of incurring such liability;

   in the case of a dealer to whom sub-section (8) of section 3 applies, within thirty days from the date of succession to the business as provided in clause (a) of sub-section (1) or sub-section (4) of section 44; and

   in the case of a person whose certificate of registration is liable to be cancelled on the ground that the place of business is changed to a different local area, within thirty days of the change in place of business; and

2. The application for registration shall be complete in all respects. An application incomplete in any respect shall not be considered to be an application made under this rule and shall accordingly not be accepted.
3. Where a dealer has more than one place of business within the State, he shall make a single application in respect of all such places except any place for which he has obtained a Certificate of Entitlement under any of the Package Schemes of Incentives other than the Power Generation Promotion Policy, 1998 specifying therein one of such places as the principal place of business and submit it to the registering authority within whose jurisdiction such principal place of business is situated:

   Provided that, such dealer may, at his option, make a separate application in respect of any of his other places of business, not being the principal place of business, to the registering authority having jurisdiction over such other place of business.

   Provided further that, where such dealer has obtained a Certificate of Entitlement under any of the Package Schemes of Incentives, except the Power Generation Promotion Policy 1998, in respect of any of his places of business, he shall make a separate application to the registering authority within whose jurisdiction such place of business is situated.

4. Every application for registration shall be made, signed and verified in the case of any business engaged in by,-
   1. an individual, by the proprietor or by a person having due authority to act on behalf of such proprietor;
   2. a firm, by a partner thereof;
   3. a Hindu Undivided Family, by the Karta or an adult member thereof;
   4. a body corporate (including a company, a co-operative society, or a corporation or local authority) by a director, manager, secretary or the principal officer thereof, or by a person duly authorised to act on its behalf;
   5. an association of individuals to which clause (b), (c) or (d) does not apply, by the principal officer of, or person managing the business;
   6. any department of the Union Government or any State Government, by a person duly authorized to act on its behalf.

   In the case of a firm every partner thereof shall furnish the declaration to the registering authority as provided in the form for application for registration.

   The person signing and verifying an application for registration shall specify the capacity in which he does so, and shall wherever possible, give particulars of the authority vested in him for signing and verifying the application.

   Every person signing and verifying an application for registration in the capacity specified in clause (a), (b), (c), (d) or (e) of sub-rule (3) other than the Director, Manager; Secretary or Principal officer of, or a person duly authorised to act on behalf of, a public limited company, public trust, corporation or a local authority shall also furnish with the application a copy of his recent photograph in passport size.

   The person so furnishing the photograph shall, when called upon to do so, attend before the registering authority and sign, before him, on the copy of the photograph furnished by him.

   Where the engagement in business is by an individual, a firm, a Hindu Undivided Family or any unincorporated association of individuals, the name, permanent residential address and the Permanent Account Number, if any, under the Income Tax Act, 1961 (43 of 1961), of such individual, each of the partners of the firm, members of the family or, as the case may be, members of the managing committee of the association and of persons having any interest in the business or the Karta of the said family shall be stated in the application for registration.

   Every application for registration shall state in general terms the classes of goods in which the applicant deals and specify the nature of the business.

   A dealer or a person who voluntarily applies for registration shall,-

   have obtained the Permanent Account Number under the Income Tax Act, 1961 and provide it to the registering authority along with proof of the same,

   have a current bank account and produce proof of the same, and

   be introduced by a registered dealer whose registration certificate is in force on the date of introduction and who is registered under the Act or as the case may be, under any earlier law for five continuous years immediately preceding the year in which the application is made or by a Sales Tax Practitioner , or a Chartered Accountant or a Cost Accountant or an Advocate.