Trade Circular
8th floor, Vikrikar Bhavan,
Mazgaon, Mumbai – 400 010.
To
......
......
......
No.VAT-2005/J.C. (Enf.C). / TIN Mumbai Dt: 25.11.2005
Trade Circular 38 T of 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 / Fee1. / 1st December 2005 to 20th December 2005 / Rs. Nil
2. / 21st December 2005 to 31st December 2005 / Rs. 2000
2. It is needless to add that the fee for obtaining the Form No 108 from the department 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.
3. 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:-
a. 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.
b. Only ‘Arial’ font of size "11" should be used.
c. The print out of the Application should be in ‘Black’ ink only.
d. The form should be printed on good quality A4 size paper on one side only.
e. 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.
f. 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.
4. 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.
,
5. 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.
6. 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.
7. 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.
8. 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, Mumbai.
Enclosure: Annexure I
No.VAT-2005/J.C.(Enf.C)./ TIN
Trade Cir-38 T of 2005, Mumbai dt: 25.11.2005
Copy Forwarded To :
a. All the Addl. Commissioners of Sales Tax in the State.
b. All the Joint Commissioners of Sales Tax in the State
c. All the Dy. Commissioners of Sales Tax in the State.
d. All the Sales Tax Officers in the State.
2. Copy forwarded with compliments for information to :
a. The Deputy Secretary, Finance Department, Mantralaya, Mumbai.
b. The Under Secretary, Finance Department, Mantralaya, Mumbai.
c. The Accounts Officer, Sales Tax Revenue Audit, Mumbai and Nagpur,
3. Copy to all the Desks and Desk Officers in the office of the Commissioner of Sales Tax, Maharashtra State, Mumbai.
(Vikas Chandra Rastogi)
Joint Commissioner of Sales Tax Enforcement C, Mazgaon, Mumbai
A N N E X U R E - I - TO FORM 101
1) Full address of the additional place(s) of business / Godown(s) / Warehouse(s) in Maharashtra (If space is insufficient please take photocopy of this page and attach)
a. First additional place of business
Building Name /Office No./Flat No.Area Name etc
Street Name etc.
Village/ Town/ City
Taluka
District
PIN Code
VAT R.C. No (if any)
R.C. No under other Act(s) (if any)
b. Second additional place of business
Building Name /Office No./Flat No.Area Name etc
Street Name etc.
Village/ Town/ City
Taluka
District
PIN Code
VAT R.C. No (if any)
R.C. No under other Act(s) (if any)
c. Third additional place of business
Building Name /Office No./Flat No.Area Name etc
Street Name etc.
Village/ Town/ City
Taluka
District
PIN Code
VAT R.C. No (if any)
R.C. No under other Act(s) (if any)
2) Constitution (Please (Ö ) tick the appropriate box)
Proprietor / Partnership / Private. Ltd. Co. / Public Ltd. Co.HUF / Cooperative Society / Public Trust / Others (please specify)
3) Principal nature of business (Please (Ö ) the most appropriate box only)
Manufacturer / Importer / Reseller / Other(Please specify)4) Nature of business (Please (Ö ) tick the appropriate box(es))
Manufacturer / Wholesaler / Retailer / Importer / ExporterWorks Contractor / Restaurant / Leasing / Commission Agent / Others
(Please specify)
5) Have you opted for composition scheme? (If yes, please (Ö ) tick the appropriate boxes) (Please refer leaflet no. MVAT 106 for eligibility & details of Composition Scheme)
Retailer / Restaurant/ Caterer / Bakery / Second Hand Car Dealer6) Main commodities sold
Sr. No. / Name of the commodity / Schedule Entry / HSN classification ( To be filled by the departmental authorities)1
2
3
4
5
7) Main commodities purchased
Sr. No. / Name of the commodity / Schedule Entry / HSN classification ( To be filled by the departmental authorities)1
2
3
4
5
8. Address(s) in other state(s) and corresponding TIN under C.S.T. Act (If space is insufficient please take photocopy of this page and attach)
a) Address in first State
Bldg Name /Office No./Flat NoArea Name etc
Street Name etc.
City
State
Pincode
Corresponding CST RC / TIN
b) Address in Second State
Bldg Name /Office No./Flat NoArea Name etc
Street Name etc.
City
State
Pincode
Corresponding CST RC / TIN
c) Address in Third State
Bldg Name /Office No./Flat NoArea Name etc
Street Name etc.
City
State
Pincode
Corresponding CST RC / TIN
a. Address in Fourth State
Bldg Name /Office No./Flat NoArea Name etc
Street Name etc.
City
State
Pincode
Corresponding CST RC / TIN