The Maharashtra Value Added Tax Act, 2002. Circular

Body Trade Circular No. 17T of 2017 Dated 30th May, 2017

Office of the

Special Commissioner of sales Tax,

Maharashtra State,

3rd Flr., Vikrikar Bhavan,

Mazgaon, Mumbai-400010

No. JCST/Mahavikas/GST Ehrollment/2017-18/B-220

Subject: Distribution of GST Provisional Id and Access Token of Phase 5 dealers.

Reference: 1) Trade Circular 35 T of 2016 dt. 12-11-2016

2) Trade Circular 2T of 2017 dt. 06-01-2017

3) Trade Circulars 5T of 2017 dt, 27-02-2017

4} Trade Circular 6T of 2017 dt. 04-03-2017

5) Trade Circular 7 T of 2017 dt. 09-03-2017

6) Trade Circular 12 T of 2017 dt. 25-04-2017

In reference to the above referred Trade Circulars, the activity of GST data migration and distribution of Provisional Ids and Access Token is in progress since 14th November 2016. This activity has been carried out by Maharashtra Sales Tax Department (MSTD) in stage-wise manner in 4 phases.

Provisional Ids and Access Token of Phase 5 dealers, are now made available by GSTN. Dealer can obtain their Provisional Ids from department's portal using their login credentials. The list of all such dealers is published under "What's New" Section on MSTD's portal. For Phase 5, dealers registered upto 12-05-2017 are considered.

The dealers wherein PAN amendments are carried out on or before 12-05-2017, are not included in Phase 5 list. The same will be included shortly and updated list of Phase 5 will be published in "What's New" Section on MSTD's portal.

The dealers who are not covered in the Phase 5 and have registration either under Service Tax or Central Excise, are requested to check with respective department for their Provisional id and complete the GST Enrollment.

As already displayed on the department's portal the GST Enrollment Window on GST Portal will remain open from 01-06-2017 only for a period of 15 days, So, the dealers who have not completed their GST Enrollment (i.e. who have not received ARN from GST portal) are requested to complete the same, in order to avail hassle-free services on GST Portal from the appointed date under the GST Act.

This circular is clarificatory in nature and cannot be made use of for legal interpretation of provisions of Law. If any member of trade has any doubt, he may refer the matter to this Office for further clarifications.

Parag Jaiin Nainutia(IAS)

Special Commissioner of Sales Tax,

Maharashtra State