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Revised Procedure for MVAT\CST\PTRC\PTEC Registration in

Maharashtra
CA Mahendra Borhade
Revised Procedure for MVAT\CST\PTRC\PTEC Registration by way of introduction to
common e-Registration Form:
Background: Initially separate applications were required to be made with the Registering
Authorities for registration under MVAT, CST and PT Acts. The application were received by
different Registering Authority and processed in silos for granting registration under different Acts. Registration
Numbers (i.e. TIN for MVAT & CST, PTRC and PTEC Numbers) were generated and certificates were issued on
the date of fulfilling all requirements upon successful verification by concerned MSTD official.
Revised Procedure:
As a part of ease of doing business initiative of The Government of Maharashtra the Sales Tax Department has
revised the online registration procedure under MVAT Act, CST Act, PTEC and PTRC Acts to enable the dealer to
apply in single application for MVAT, CST, PTEC and PTRC Registration
1. From 9 th March 2015 onwards, the application for registration under Maharashtra Value Added Tax ,2002, CST
Act 1956 and Profession Tax Act 1975 shall be electronically uploaded in single form which is provided on the
Web-site mahavat.gov.in of the Sales Tax Department, Government of Maharashtra
2. The remaining process of obtaining registration such as verification of documents, Photo attestation etc. will
remain the same.

Steps Involved in Common e-Registration Form :

1. Selection of the relevant Acts for Registration :
To apply for Common Registration, please visit http://www.mahavat.gov.in/ and Click on e-Registration in eservices link on homepage, Dealer Registration Form will be displayed.
On the Dealer Registration Form page, enter the required details in New Dealer block
Enter Name of Business (Except for PTEC)
Select the appropriate Act field/fields only for which registration is to be obtained selecting the relevant Acts
from MVAT,CST,PTEC and PTRC (by making a tick mark in the relevant boxes).
Enter PAN on which Registration is to be obtained
Select location
Name of applicant
Status of applicant
UID/EID (if available)
TAN
Dealers holding Entrepreneurs Memorandum (EM) Number issued by District Industries Centre and/or
Industrial Entrepreneurs Memorandum (IEM) number issued by Government of India should select the
radio button and enter the relevant fields.

Once all the mandatory fields are entered then click on Next
2. Enter Registration Data for selected Acts and submit :
Click on MVAT/CST button (if applicable)
Information in the boxes (Name of Applicant, PAN No., Request ID and Name Of Business will auto
populate)
Select Constitution, Status of the Signatory to the application and Reasons for Registration
Enter Information related to Reason for Registrations accordingly.
Select Nature of Business and Date of Commencement of Business
Select Composition Scheme and Type of Composition Scheme as applicable
Select Language of Books of Accounts and Whether the record are computerized or not
Select Occupancy Status of Principal Place of Business
Once all the mandatory fields are entered then click on Save and Exit
Click on Place of Work/POB button and enter details and then click on Save and Exit
Click on Bank details button, click on Add, enter all details and then click on Save and Exit
Click on Sale/Purchase button, if applied under exceeding the turnover limits (for MVAT/CST Acts only).
Enter details of sales/purchases and then click on Save and Exit
Click on PTRC/Employers Details button(if applicable) and enter details and then click on Save and Exit
Click on Addl. Place of Work/APOB button (if applicable), enter details and then click on Save and Exit
Click on Incentives button (if applicable), enter details and then click on Save and Exit
Click on PTEC button (if applicable), enter details and then click on Save and Exit
Click on Place of Residence button (if applicable), enter details of residence and then click on Save and
Exit
Click on Commodity button enter details and then click on Save and Exit
Click on Other State APOB button (if applicable), enter details and then click on Save and Exit
Click on Proprietor/Partner/Directors button enter details and then click on Save and Exit
Click on Submit button, once all the required details are filled
In case the data in any of the mandatory data field is not entered, then the applicant would get error
message and would be prompted to enter the said data.
In case of partially filled data, the incomplete form details can be retrieved by entering PAN on first page of
Dealer Registration Form under Existing Dealer block and then clicking on Load button
3. Download the Acknowledgment and Generated Registration Form :
After the completely filled application form is submitted (uploaded), an acknowledgment containing date and time
for attending before Registering Authority along with code/designation and address of Registering Authority would
be generated.
This acknowledgment can be saved and should be printed for producing before the registering authority.
The dealer should also save the downloadable MVAT and CST and Profession tax e-application form of
registration and should take out a print of it and submit it to Registering Authority along with documents
prescribed in Circular 4T of 2005

4. Issuance of Registration Number and Registration Certificate upon approval by MSTD officials after
verification and validation of required documents :
After submission of required documents along with acknowledgement and application and photo signature before
the Registering Authority, TIN will be generated on the same date
If the dealer applies only for PTEC and/or PTRC, then TIN will be auto generated. The applicant will
not be required to attend before the officer for the physical verification.
If the dealer applies for PTEC and/or PTRC along with MVAT/CST, then applicant will be required to attend
before the officer for the physical verification of MVAT/CST application before receiving PTEC/PTRC
Registration Number. In such case, PTEC/PTRC Registration Number will be given to dealer only after
MVAT/CST application is either approved or rejected by concerned MSTD officials.
Conclusion : In taxation simplification is always honored, by this initiative of the department they are trying to be
more simplified in case of application of PTEC and PTRC alone, due to which professionals such as CA, Doctors,
Advocates, Architects, etc can easily take the PT numbers without going to the officers. However, obtaining
MVAT\CST TIN remain the authority of Officers.
Tags: CST, MVAT, mvat act, profession tax, Professional tax, Vat