Maharashtra Value Added Tax

1. REGISTRATION OF MVAT
Group No 4:
Aksa Dayatar M1204
Dhananjay Narayane M1214
Kriti Bharadwaj M1224
Palvinder Dhaliwal M1234
Serene Ittikunnath M1244
Tushar Karate M1254

2. INTRODUCTION OF MVAT ACT,
2002
 The Maharashtra Value Added Tax
2002 (Herein after called as MVAT
Act) has replaced the Bombay Sales
Tax Act, 1959 on & w. e. f. 1st April
2005 and now the sales tax is
collected by the Maharashtra
government under MVAT Act, 2002.
Up to 31st March 2005 the sales tax

3. INCIDENCE AND LEVY OF
MVAT
 As per the provisions of
MAHARASHTRA VALUE ADDED TAX
ACT, 2002 (MVAT), a dealer is liable
to pay tax on the basis of turnover of
sales within the state.

4. DEALERS LIABLE TO PAY TAX
(SEC 3)
1. The dealers holding a valid registration
certificate under the earlier laws, whose
turnover of either sales or purchase
exceeds the specified limits during
the F.Y 2004-05
2. The dealers holding a valid registration
certificate under the earlier laws, whose
turnover of either sales or purchases
has not exceeded the specified

5. DEALERS LIABLE TO PAY TAX (Sec 3)
3. New dealers whose turnover of sales
exceeds the prescribed limits during
any year, commencing on or after 1st
April 2005.
4. A successor in business of any
dealer shall become liable to pay tax
on and from the date of succession.
5. A dealer applying for voluntary

6. DEALERS LIABLE TO PAY TAX:-
(SEC.3)
6. The Maharashtra Tax Laws( levy,
Amendment and Validation) Act,
2012, provides for liability to pay tax
of certain dealers on the basis of
turnover of purchases (of specified
good sin newly inserted sections 6A
and 6B )

7. REGISTRATION [ SEC.16, R 8 ]
 Every dealer who becomes liable to
pay tax under the provisions of MVAT
, shall apply electronically for
registration to the prescribed
authority, in form 101, within 30
days from the date of such
liability

8. TURNOVER LIMITS FOR THE
PURPOSE OF LIABILITY/
REGISTRATION [SEC.3(4) ]
CATEGORY OF
DEALER
TOTAL
TURNOVER OF
SALES
TURNOVER OF
TAXABLE
GOODS
PURCHASED OR
SOLD
IMPORTER RS. 1,00,000 RS. 10,000
OTHERS RS. 5,00,000 RS. 10,000

9. DOCUMENTS REQUIRED FOR THE
PURPOSE OF REGISTRATION
A. IN CASE OF FRESH REGISTRATION
1. PROOF OF CONSTITUTION OF BUSINESS(AS
APPROPRIATE)
 In case of proprietary firm: no proof required
 In case of partnership firm: copy of
partnership deed
 In case of company: copy of Memorandum of
Association and Articles of Association
 In case of other constitution: copy of relevant
documents

10. DOCUMENTS REQUIRED FOR THE
PURPOSE OF REGISTRATION
2. PROOF OF PERMANENT RESIDENTIAL
ADDRESS
 Copy of passport
 Copy of driving license
 Copy of election photo identity card
 Copy of property card or latest receipt of
property tax of municipal
corporation/council/gram panchayat as
the case may be

11. DOCUMENTS REQUIRED FOR THE
PURPOSE OF REGISTRATION
3. PROOF OF PLACE OF BUSINESS
 IN CASE OF OWNER : proof of ownership of
premises viz; copy of property card or
ownership deed or agreement with builder or
any other relevant documents.
 IN CASE OF TENANT/SUB TENANT: proof of
tenancy/sub tenancy like copy of tenancy
agreement or rent receipt or leave and
license or consent letter etc.
 Copy of electricity bill

12. DOCUMENTS REQUIRED FOR THE
PURPOSE OF REGISTRATION
4. PROOF OF BANK ACCOUNT
 A leaf of cancelled cheque of the current
bank account in the name of the
business ( trade name )
5. Two latest passport size photographs of
the applicant
6. Copy of Income Tax Pan Card
7. Challan in original showing payment of
registration fee.

13. FEES PAYABLE
 VOLUNTARY REGISTRATION: RS 5,000/-
 OTHERS: RS 500/- only ( payment of fees
of RS 500 wherever applicable may be
paid through court fee stamps also )

14. REGISTRATION IN CASE OF CHANGE IN
CONSTITUTION OF THE DEALER
 Proof of change in constitution (e.g. if
proprietary concern converted to partnership
firm then copy of Partnership deed etc.)
 Copy of latest return-cum-chalan.
 Registration fee as per 6 given in A
 PAN of new firm
 Proof of permanent residential address as
specified at Sr. No.2.

15. REGISTRATION IN CASE OF
TRANSFER OF BUSINESS
 All documents from 1 to 6 given in
„A‟
 Copy of transfer deed
 Copy of latest return-cum-chalan of
the original dealer.

16. SUBMISSION OF DOCUMENTS IN
THE FOLLOWING SEQUENCE
 PAN.
 Bank cancelled cheque leaf.
 Documents for Place of Business .
 Documents for Place of Residence .
 Partnership Deed/ Memorandum & Article
of Association ( as applicable)
 Any other related document

17. RATES OF TAXES
SCHEDULE GOODS RATES
Schedule A Essential Commodities
(Tax free)
NIL
Schedule B Gold, Silver, Precious
Stones, Pearls etc
1%
Schedule C -Declared Goods and other
specified goods
-other goods w.e.f 1-5-
2005
4%
5%
Schedule D Foreign Liquor, Country
Liquor, Motor Spirits, etc.
At specified rates

18. THANK YOU!!