Maharashtra VAT Rules

Grant Of Certificate Of Registration.

1. Where a dealer applying for registration is a firm, Hindu undivided family, body corporate or association of individuals or a department of a Government, the certificate of registration shall be issued in the name of such firm, family, body corporate, association or the department of the Government , as the case may be.
2. Where a certificate of registration is issued on an application made therefor, then

   if it was made within the period specified in clause (a) of sub-rule (1) of rule 6, it shall take effect from the appointed day;

   if it was made within the period specified in clause (b) of sub-rule (1) of rule 6, it shall take effect from the time on which the dealer's turnover first exceeded the relevant limit specified in sub-section (4) of section 3;

   if it was made within the period specified in clause (c) of sub-rule (1) of rule 6, it shall take effect from the day, the dealer becomes liable to pay tax under the Central Sales Tax Act, 1956;

   if it was made on account of incurring liability under sub-section (8) of section 3, it shall take effect from the date of succession if it is made within thirty days of the incurring of such liability; and

   if it is made any time after the change of address of business to a different local area, it shall take effect from the date of the said change of address;

   if it is made under sub-section (9) of section (3), it shall take effect from the date of application if the conditions laid down in the rules and section 16 are fulfilled and

   if such application was made after the expiry of the aforesaid period, it shall take effect from the date on which the application was made.

   (3) Where the dealer has two or more places of business within the jurisdiction of the registering authority, the registering authority shall issue to the dealer one copy of the certificate of registration for each additional place of business (not being merely a warehouse) specified in the application for registration.

Exhibition Of Certificate Of Registration.
Every registered dealer shall display conspicuously at each place of his business (not being merely a warehouse) the certificate of registration or a copy thereof

Cancellation Of Certificate Of Registration.

1. An application for cancellation of registration under sub-section (6) of section 16 shall be made to the registering authority and if the application is made under clause (a) of that sub-section, it shall be made within thirty days of the date of discontinuance, transfer or disposal of business or change of place of business to a different local area.
2. If the registering authority is satisfied that the application is in order, it shall, by order in writing, cancel the registration with effect from a date fixed in accordance with sub-rule (3). A copy of such order shall be served on the dealer.
3. Where registration is to be cancelled:-
   1. on the ground referred to in clause (a) of sub-section (6) of section 16, the date on which the business has been discontinued or otherwise disposed of or has been transferred, or the place of business has been changed to a different local area shall be the date of cancellation of registration;
   2. on the ground referred to in clause (b) of sub-section (6) of section 16, the date for cancellation of the registration shall not be later than the first day of the month next following the date of passing of the order referred to in sub-rule (2).
4. Where the registration of a dealer is to be cancelled under the first proviso to sub-section (6) of section 16, the Commissioner shall after giving the dealer a reasonable opportunity of being heard, cancel the registration by an order in writing with effect from such date as the Commissioner may fix to be the date on which the business has been discontinued or transferred or disposed off or changed to a different local area as the case may be. A copy of such order shall be served on the dealer.

   If the registration of a dealer is cancelled either on his application or under the first proviso to sub-section (6) of section 16, the dealer shall surrender the certificate of registration and the copies thereof, if any, granted to him to the registering authority within fifteen days from the date of receipt by him of the order cancelling the registration.

Additional Copies Of Certificate Of Registration.

1. When a registered dealer opens a new place of business in addition to the place or places which were in existence at the time of his registration, the authority issuing a certificate of registration, shall issue an additional copy of the certificate of registration, on the dealer's applying for the same.
2. A registered dealer may obtain from the registering authority a duplicate copy of a certificate of registration or of an additional copy thereof, issued to him, but which is lost, destroyed, or defaced.