MVat CST

The procedures to be followed in the registration office are explained below for each of the functions:
 
Part A
 
New Registrations & Related Issues
6.02 [A] Procedure for new registrations in Mumbai
The applicant dealer files the application in the prescribed format at the counter.
6.03 At the counter:
a) The clerks/Tax Assistants (referred to hereafter as, “Counter
clerk/Counter Tax Assistants”, hereafter) posted at the counter should
make a face check of the application.
b) The counter clerk/Counter Tax Assistants should broadly verify the
following aspects:
(i) all the fields in the application have been filled up.
(ii) the application contains signatures at the required places.
(iii)the applicant has paid the applicable registration fees.
In case the applicant does not fulfill the above criterion, then the
application should be returned back to the dealer with the Counter
Defect Memo[Specimen 1] and instructions to comply the defects
and resubmit.
c) The accepted applications shall be entered in the “Registration Central
Inward Register”,[Reg. Counter 01]to be maintained as specified in the
Annexure.
d) The applicant shall be issued an acknowledgment (Specimen 2), which
shall contain the date, time and the Sales Tax Officer (Regn) officer to
whom the application has been alloted.
e) The applications shall be entered in the “Registration Central Distribution
Register” [Reg. Counter 02]to be maintained as specified in the
Annexure.
f) The accepted applications shall be distributed to all the registration
officers equally by rotation. The distribution of the applications shall be
done every hour and in case the flow of the applications is high the
applications shall be distributed at shorter intervals.
g) The registration clerk/Tax Assistants shall be primarily responsible for
handing over the application to the respective registration offices. He/she
should ensure that no application is lost.
6.04 In the office of the registration officer:
The following procedure shall be followed:
i. The registration clerk/Tax Assistants shall accept the application and
acknowledge it,
ii. The registration clerk/Tax Assistants shall enter the said application in
the Registration Applications Receipt Register[REGN.REGR. 1](Register
to be maintained in the format prescribed in Annexure .
iii. The registration clerk/Tax Assistants shall distribute the applications
equally to the STIs for verification.
iv. The STI shall scrutinize the application as respects the completeness of
the application and the enclosed documents to decide the validity of the
application. The detailed instructions regarding the scrutiny of the
application and the documents are given at a latter part of this chapter.
v. In any case, i.e. irrespective as to whether the application is defective or
valid, data entry shall be done in Mahavikas. The detailed instructions
regarding the data entry in Mahavikas are also given separately. In
Mahavikas, the data entry of the registration application can be done
either by the clerk/Tax Assistants,STI or the STO since each of these
have the access rights to “insert an application.”but normally, the
application shall be entered by the STI or the clerk/Tax Assistants,
depending upon the work load and other factors.
vi. The STI shall submit the application and the verification report
(Specimen 4 included) to the STO with his recommendations.
vii.Simultaneously, the STI shall also forward the application in Mahavikas to
the Desk of the STO with the appropriate remarks in the Remarks window
of Mahavikas.
The STI shall record the remarks, “Recommended for TIN” or
“Recommended for Defect Memo”, as the case may be.
The STI shall record the Mahavikas application numbers on the first page
of the application.
viii.The STO shall scrutinize the application/documents and either confirm the
recommendations of the STI or record his own findings. At this stage, the
STO should decide as to whether the application is valid or defective.
All the defects should be communicated at one stroke.
ix. In case, the application is found to be defective but the applicant is in a
position to cure the deficiency and cures the deficiency on the same day ,
then the application shall not be treated as defective.
x. The procedure to be followed in case of a defective application:
a) In case of a defective application, the defect memo shall be served in the
specimen (available in Mahavikas), along with the original application
and the enclosed documents to dealer/representative.
b) The registration clerk/Tax Assistants shall close the entry in the
applications register and write, “Defective” in the remarks column. This
application shall be treated as disposed for ascertaining the performance
of the officer.
c) The applicant, who desires to cure the defect shall furnish the said
application to the same registration officer, who had issued the Defect
Memo, earlier.
d) In case the applicant furnishes the required documents on any subsequent
day , the said date shall be treated as the date of application.
e) The clerk/Tax Assistants shall take entry of this valid application in the
application register.
f) The STO shall comply the defects in Mahavikas, as per the process
explained in the latter part of this chapter.
xi. The date on which a valid application is submitted shall be deemed to be
the date of application. [MVAT Rule 8(2)].
xii.The applicant or his representative shall attend before the registration
officer and shall produce the originals of the copies enclosed along with
the application. The originals of the documents and the final compliance in
the case shall be done by the sales Tax Officer only. In any case, the
applicant dealer/representative shall attend only before the Sales Tax
Officer for the verification of originals.
xiii.After the verification of the originals and the photo attestation[MVAT Rule
8(8)], the dealer should be granted TIN. The TIN allotment letter shall be
issued to the dealer/representative in specimen (available in Mahavikas).
xiv.The registration clerk/Tax Assistants shall take the entry in the RC
Issue Register[REGN. REGR. 2], to be maintained as specified in the
Annexure.
xv.The Registration clerk//Tax Assistants shall close the respective entry in
the applications register and record the relevant details.
xvi.The TIN allotment letter shall be issued separately for each Act. The Tax
Payers Guide shall also be issued to the dealer.
6.05
Data entry for new registration in Mahavikas
A) New registration (MVAT & CST)
The data entry of the registration application has been outsourced
but for the generation of the TIN, minimum data entry is required to
be made by the MSTD.
The data in Mahavikas should be entered in capitals only.
Data in the following fields is required to be entered by the MSTD:
a) Business PAN: This is one of the most important field in Mahavikas,
hence the STI/ STO should ensure that the PAN is recorded
accurately in Mahavikas. Entering of different PANs for applications
of the same dealer under different Acts may result in the generation
of inconsistent TINs.
b) Act : The applicable Act should be selected from the drop down list.
c) Reason for registration: This should also be selected from the drop
down list and the information in the relevant window should also be
entered. After the reason for registration is selected, the information
in the window relevant to the reason should also be entered. The
fields in such “more details” windows are mandatory.
d) Dealer type: In case, the dealer is a non resident dealer, then the
appropriate radio button should be selected. The default selection is
“resident dealer” hence in cases of resident dealers, the existing
selection need not be changed.
e) Business name: In this field, the terms such as M/s, Messrs etc
should be avoided.
f) Constitution: The selection of the applicant's constitution should be
made from the drop down list.
g) Name of the signatory:
h) Status of the signatory to the application: The status should be
selected from the drop down list.
i) Application date: The application date is system generated and is
non editable. Hence it is very important that the data entry of the
registration applications is made by MSTD on the same day
otherwise the TIN effect date would be affected.
j) Nature of business: The nature of business recorded on the
application should be selected from the nature of business window in
Mahavikas. The extent of business such as, “mainly”, “partly” or
wholly should also be denoted for each type of business selected. In
case the dealer has selected, “others”, then text should be entered
in the others box.
The rest of the data entry in Mahavikas would be done by the
vendor(ECIL).
6.06
Application found defective-Mahavikas Procedure
1) The STI shall save the application by clicking the
“Pending/Reject” Tab on the main screen.
2) The STI shall click the “Check List” Tab on the main screen.
3) The “Check List” window opens, in which the STI shall select
the documents required from the applicant.
4) The STI saves this list.
5) The application is forwarded by the STI to the Registration
officer, along with the Print out of the defect Memo, to be
generated in Mahavikas..
6) The STO shall sign the Defect Memo and it shall be issued to
the dealer/applicant.
7) This process shall be done for each of the applications filed by
the dealer, separately i.e. MVAT, CST etc.
6.07
Defect cured by applicant-Mahavikas process
The Registration Officer shall open the dealers earlier saved
application.
1) The “Check List” Tab on the main screen shall be clicked and
the check list window shall open.
2) The documents now produced by the applicant shall be
selected in the list and saved.
3) “Defect compliance” Tab shall be clicked and the check list
window shall be closed.
4) The application date on the main screen would get changed
automatically.
5) The same process shall be followed for the CST Act, with the
only difference that the documents is not required to be
selected.
6) The CST application date would also get changed after the
“Defect Compliance” Tab is clicked.
7) In case the CST application is u/s 7(2), in the “Reason for
registration” details window the effect date should also be
changed so as to be the same as the application date.
6.08
Post Registration Process
The following process should be followed after the dealer has been alloted TIN:
(a) TIN should be recorded on the first page of Form 101in legible
handwriting, by the Registration clerk/Tax Assistants.
(b)Form 101 should be removed from the Registration file,
(c)A list of the cases, in which TIN has been alloted on the previous day
should be prepared, by the Registration clerk/Tax Assistants.
(d)All Forms 101 should be sent for scanning on the same day or immediately
on the next working day. The said list and the Form 101 so detached from
the file should be sent for scanning to the scanning center at the respective
locations for data entry.
(e) Please note that CST application form should not be sent for
scanning, where the dealer has simultaneously applied for MVAT
and CST registrations.
(f) The Vendor(ECIL) shall make the data entry and the said data shall be
ported in Mahavikas within the turnaround time of 3 days.
(g) After the Form 101 is returned after scanning, the said form should again
be filed in the respective registration record. The registration clerk/Tax
Assistants shall be primarily responsible for the sending and receiving
back the Forms after scanning.
(h)After the data is ported in Mahavikas, the Mahavikas data should be
compared with the Form 101 data and necessary corrections should be
made to the respective fields. The activity of corrections in Mahavikas
could be done either by the STI or the STO himself depending upon the
workload and other factors. In case the STI is making the corrections then,
the STI should forward the application in Mahavikas to the STO with the
remarks, “Data corrected and submitted for approval .“
(i) The data should be approved through the remarks window in Mahavikas.
The approval rights are alloted to the STOs. In the remarks window of
Mahavikas, the STO shall record, “Data approved”. The same remarks
shall also be recorded on the proceeding sheet of the RC record.
(j) After the data is approved, the vendors(ECIL) shall print the TIN
certificate and dispatch to the dealer at his principal POB, along with the
VAT Guide. This activity of the vendor for the entire state shall be
monitored by the JC (Regn.) under the guidance of the Addl. CST.
(Regn./Rec./Ref.).
(k) The RC record should be sent to the Advisory section for Advisory visits.
The RC records, where the TIN is issued on the grounds of change in
constitution should not be sent for advisory visit but should be sent to the
filing section.[Departmental Cir. No. 1 of 2005 dated 17-6-2005].
(l) The RC records should be sent to the Advisory section on a weekly basis.