Maharashtra VAT Rules

Production Of Certificate Of Registration, Etc.

1. The Commissioner may, by notice in writing, require a registered dealer to produce before him his certificate of registration for the purpose of carrying out any amendment therein under the Act.
2. Every such dealer shall, within ten days from the date of service on him of a notice as aforesaid, produce the certificate of registration, to the Commissioner.

Information Under Section 18 And Changes In Forms Of Certificate Of Registration.

1. Information under section 18 shall be given in writing within sixty days from the date of the occurrence of any of the events mentioned in that section to the registering authority.
2. While giving any information under sub-rule (1), the certificate of registration held by the dealer and all copies thereof shall also be delivered to the authority to whom the information is given.
3. Where, after the issue of certificate of registration under rule 7 and copies thereof, if any, obtained by the dealer from the authority issuing the registration certificate, there have been any changes in the Form of certificate of registration, either by way of amendment in the said Form or substitution thereof by a new Form, then within sixty days from such change, the dealer shall deliver the certificate of registration and all copies thereof to the registering authority.
4. The registering authority, shall, unless the certificate of registration so delivered is not cancelled by it, return the certificate of registration to the dealer, after making therein such amendments as may be necessary in view of the information, or the changes in the said Form or issue a certificate of registration in the new Form.

Declaration Under Section 19.

1. Where the declaration under section 19 is to be made for the first time, it shall be made within the respective period specified in rule 6 for making an application for registration to the registering authority.
2. Where any such declaration is to be revised, it shall be sent within thirty days from the date on which the manager or managers previously declared are changed to the registering authority.
3. A declaration under sub-section (2) of section 19 shall be made to the registering authority.

   within sixty days from the appointed day by a dealer who is liable under sub-section (1) of section (3);

   at the time of application for registration, if the dealer is liable under the other provisions of section 3;

   within fifteen days of obtaining the Permanent Account Number, under the Income Tax Act,1961 if the said number is obtained at any time after applying for the certificate of registration.