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Maharashtra Value Added Tax Rules, 2005
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Body 8. Application for registration of dealers liable to tax under the act

(1) In the case of a dealer who becomes liable to pay tax under this Act, an application for registration including voluntary registration under section 16 shall be -submitted in Form 101 along with Form 105 wherever necessary as required by section 19, electronically on the website-

    (a) within thirty days from the appointed day, if he holds a certificate of registration or, as the case may be, a licence granted under any of the earlier laws and which is in force immediately before the appointed day but does not hold a certificate of registration under the Bombay Sales Tax Act, 1959, (Bom LI of 1959) immediately before the appointed day;

    (b) in the case of a dealer to whom sub-section (2) of section 3 applies, within thirty days from the day on which his turnover of sales and of all purchases during the year commencing on the appointed day or, as the case may be, during any subsequent year, first exceeds the relevant limit specified in sub-section (4) of section 3;

    (d) in the case of a dealer to whom sub-section (8) of section 3 applies, within sixty days of the date of succession to the business as provided in sub-section (1) of section 44 and within thirty days of the date of succession to the business as provided in sub-section (4) or as the case may be, sub-section (4A) of section 44;

(2) The application for registration shall be complete in all respects. An application incomplete in any respect shall not be considered to be an application made under this rule and shall not be accepted.

(3) Where a dealer has more than one place of business within the State, he shall make a single application in respect of all such places specifying therein one of such places as the principal place of business and submit it electronically on the website:

(4) Every application for registration shall be made, signed, verified and submitted electronically on the website in the case of any business engaged in by,

    (a) an individual, by the proprietor or by a person having due authority to act on behalf of such proprietor;

    (b) a firm, by a partner thereof;

    (c) a Hindu Undivided Family, by the Karta or an adult member thereof;

    (d) a body corporate (including a company, a co-operative society, or a corporation or local authority) by a director, manager, secretary or the principal officer thereof, or by a person duly authorised to act on its behalf;

    (e) an association of individuals to which clause (b), (c) or (d) does not apply, by the principal officer of, or person managing the business;

    (f) any department of the Union Government or any State Government, by a person duly authorized to act on its behalf.

(5) In the case of a firm every partner thereof shall furnish the declaration to the registering authority electronically on website as provided in the form for application for registration.

(6) The person signing and verifying an application for registration shall specify the capacity in which he does so, and shall, wherever possible, give particulars of the authority vested in him for signing and verifying the application.

(7) Every person signing and verifying an application for registration in the capacity specified in clause (a), (b), (c), (d) or (e) of sub-rule (4) other than the Director, Manager; Secretary or Principal Officer of, or a person duly authorised to act on behalf of, a public limited company, public trust, corporation or a local authority shall also submit along with the application, a copy of his recent photograph in passport size electronically on website.

(8) omitted w.e.f. 01-04-2016.

(9) Where the engagement in business is by an individual, a firm, a Hindu Undivided Family or any unincorporated association of individuals, the name, permanent residential address and the Permanent Account Number, of such individual, each of the partners of the firm, members of the family or, as the case may be, members of the managing committee of the association and of persons having any interest in the business or the Karta of the said family shall be stated in the application for registration.

(10) Every application for registration shall state in general terms the classes of goods in which the applicant deals and specify the nature of the business.

(11) omitted w.e.f. 01-04-2016

(12) A dealer or a person applying for registration, whether voluntarily or otherwise, shall have a Permanent Account Number:

Provided that the persons, bodies and entities specified in paragraphs (i), (ii), (iii), (iv) and (v) of the Explanation to clause (8) of section 2 shall have Tax Deduction Account Number (TAN) under the Income Tax Act ,1961.

(13) The period, within which the details of the current bank account shall be submitted, for the purpose of clause (c) of second proviso to sub-section (6) of section 16 shall be,-

(a) six months from the due date of his return for the period starting on the 1st April 2019, in case of a dealer, who has obtained registration during the period starting on or after the 1st April 2018 to the 31st March 2019,

(b) six months from the due date of his first return as per rule 18, in case of a dealer, who has obtained registration on or after the 1st April 2019.