Whereas the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action to amend the Maharashtra Value Added Tax Rules, 2005 and to dispose with condition of previous publication thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) (hereinafter referred to as "the said Act").
Now, therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with the proviso to sub-section (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the Government of Maharashtra is hereby pleased to make the following rules to amend the Maharashtra Value Added Tax Rules, 2005, namely :-
Amendments
1. These rules may be called the Maharashtra Value Added Tax (Amendment) Rules, 2005.
2. After rule 8 of the Maharashtra Value Added Tax Rules, 2005 [hereinafter referred to as "the principal rules"], the following shall be inserted, with effect from 16th November 2005, namely :-
"8A. Fresh certificate of registration.-
(1) Every dealer required to obtain a fresh certificate of registration under sub-section (1) of section 17 shall make an application on or before the 31st December 2005. Where a dealer has more than one place of business within the State and has obtained separate certificatese of registration for any of such places of business, in addition to the principal place of business, he shall make a single application in respect of all the places of business for which he holds registration certificate.
(2) The application shall be made in Form 108 :-
(a) to the registering authority if the original Registration Certificate is obtained under the Maharashtra Value Added Tax Act, 2002;
(b) to the assessing authority in charge of the principal place of business if the original registration certificate is obtained under the Bombay Sales Tax Act, 1959;
(c) to the officer designated by the Joint Commissioner concerned if the original registration certificate is obtained under the Bombay Sales Tax Act, 1959 and the case has not been assigned to an assessing officer.
The application form shall be obtained from the officer of the Sales Tax Department.
(3) Subject to the provisions of sub-rules (1) an (2), the provisions of sub-rules (2), (4) and (6) of rule 8 and the provisions of sub-rule (1) and (3) of rule 9 shall, mutatis mutandis, apply in respect of fresh certificates of registration under section 17 as they apply to registration under section 22.
(4) The fee fro obtaining the Form 108 from the office of the Sales Tax Department shall be rupees one hundred and shall be paid in cash.
(5) The fee payable at the time of submission of the application in Form 108 shall be :-
(a) NIL if the application is made on or before the 20th December, 2005;
(b) Rs. 2000 if the application is made on or after the 21st December, 2005 but on or before the 31st December, 2005.
(6) The fee, if payable under sub-rule (5), shall be paid into Government treasury as if it is tax payable under the Act. Every payment of fee shall be accompanied by a Chalan in Form 210.
(7) The fresh certificate of registration shall take effect from the 1st April 2006."
3. In rule 73 of the principals rules, in the TABLE for the entry 3, the following entry shall be substituted, with effect from 1st January 2006, namely :-
4. After Form 106 appended to the principal Rules the following Form shall be inserted, namely :-
APPLICATION FORM FOR GRANT OF FRESH CERTIFICATE OF REGISTRATION AND ALLOTMENT OF TAXPAYER IDENTIFICATION NUMBER (TIN)
(Please read the instructions carefully before filling the application form)
INSTRUCTIONS
Acknowledgement
Received an application from the applicant mentioned below for allotment of TIN under section 17(2) of the Maharashtra Value Added Tax Act, 2002.
Designation & Stamp _________________________________
FORM - 108
(See rule 8A)
Application for grant of Fresh Registration Certificate and allotment of Taxpayers Identification Number (TIN) under section 17(2) of The Maharashtra Value Added Tax Act, 2002
I hereby apply for grant of fresh certificate of registration under section 17(2) of The Maharashtra Value Added Tax Act, 2002.
1) Name of the Business (in block letters) (keep one box blank between two words)
2) Full address of the principal place of business
3) Contact details (with STD code)
4) 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
b) Second additional place of business
c) Third additional place of business
5) Constitution (Please tick the appropriate box)
6) Principal nature of business (Please tick the most appropriate box only )
7) Nature of business (Please tick the appropriate box(es))
8) Have you opted for composition scheme ? (If yes, please tick the appropriate box(es) (Please refer leaflet No. MVAT 106 for eligibility & details of Composition Scheme)
9) Main commodities sold
10) Main commodities purchased
11) 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
b) Address in Second State
c) Address in Third State
d) Address in Fourth State
12) Details of declarations under CST Act, last issued by the department to the dealer
(If space is insufficient please take photocopy of this page and attach)
13) Details of unused declarations under CST Act, surrendered (if necessary, separate sheet may be attached)
14) Utilization details of Statutory Declarations under CST Act.
(Details to be given in respect of forms last issued by the department)
If space is insufficient please take photocopy of this page and attach)
15) Tax Payment history of last three years (Amount in Rs.)
16) Details of Proprietor / Partner / Director / Members of Managing Committee / all person having any interest in the business (including the members of Hindu Undivided Family Business). Not to be filled in if the applicant is a Department of Government. (If space is insufficient please take photocopy of this page and attach)
17) Details of Bank Account (s)
18) Whether the records are computerized ? (Please tick the appropriate box)
19) Details of Entitlement Certificates under Package Scheme of Incentives
The abvoe information is true to the best of my knowledge and belief.
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FOR OFFICE USE ONLY