Tuesday 23 February 2016

Proposed MVAT Registration process

The Maharashtra VAT (MVAT) Department is proposing to change the online registration process again. Following are the highlights and process of the same:

Registration under various Acts
The applicant shall visit MSTD Website. The Portal will display option for
• New Registration
• Amendment
• Cancellation
• Tax Practitioners Enrollment
• Consulates Registration
• Employers/Other Bodies Registration i.e. TDS/TCS.


 
New registration under various Tax Acts

. The Applicant selects option for ‘New Registration’.

Applicant fills PAN/TAN field
• Applicant shall enter the correct PAN/TAN for the purpose of external and internal
validation.


The applicant will select the Constitution of his business
  1. Company (Public Ltd, Pvt. Ltd. Unlimited company, Corporation)
  2. Person (Proprietor)
  3. HUF (Hindu Undivided Family)
  4. Firm (partnership firm, limited liability partnership)
  5. Association of Persons (AOP), (society, club)
  6. AOP (Trust),Trust
  7. Body of Individuals (BOI)
  8. Local Authority (Local authority)
  9. Artificial Juridical Person (statutory body, public sector undertaking)
  10. Government
Performs External PAN/TAN validation External validation:
• System verifies PAN/TAN with the NSDL portal.
PAN/TAN details not present:
• Appropriate error message will be displayed and applicant will be required to submit correct PAN/TAN.


Performs Internal PAN/TAN validation
• In Internal validation, system will check
i. Whether any TIN (active) is assigned to the PAN/TAN submitted by the applicant.
ii. Whether correct Constitution is selected as per PAN.
• If any TIN is already issued on this PAN/TAN or if incorrect Constitution, then the error message shall be displayed to the applicant.


System prompts applicant to create a profile
• After successful external and internal validation of PAN/TAN, system will prompt
applicant to create profile.


Creates Temporary applicant ID and PW and Confirmation
• The applicant will create a new temporary profile by giving valid email ID and
mobile number
• A confirmation link will be sent to email ID. The applicant shall log in with confirmation link. Will be prompted to select password and insert OTP sent on mobile.
• Shall change the password after first login.


 

Selects Act(s) for Registration
• On successful login after changing the password,
• List of the Acts for registration will be displayed to the applicant.
• Applicant shall select act(s) for registration by choosing the checkboxes against each act on the selection screen.
• The online application Form for the selected Acts will be displayed.


Selection after log-in
 Selects the Act type/s - (Check Box)
 MVAT
 CST
 PTEC
 PTRC
 ET
 SCPT
 

 Selects the Type of Dealer - (Drop Down)
 Threshold limit crossed
 Voluntary
 Casual
 Non-Resident


Applicant fills all fields and uploads documents
• Applicant will fill all fields of application Form except PAN/TAN, mobile, email id,
constitution and dealer type (they shall be auto populated).
• System will prompt applicant to upload scanned documents which are required for
registration process.
• Applicant will fill the Form and upload the required documents with digital
signature and photo.
• Before submission applicant will enter the Aadhar-OTP (with option OTP not
received from UID) and preview the form.


Acknowledgment
• An acknowledgment number (Application Submission reference Number) will be displayed on the screen. System sends acknowledgement with application submission reference number for submission of the registration Form and generates downloadable PDF of the submitted Form. The Form will be available after login with temporary profile.


Facilities in Temporary Profile
• Applicant can print/download the acknowledgment.
• Applicant will get SMS and email of successful submission.
• The Form will be available for download in PDF format after login with temporary user credentials.
• In case the applicant is unable to complete the form in one go, for whatever reason, the system shall auto save and resume again from where he stopped within the time period of 90 days.


Sends data for verification to external agencies data base
• System sends data to verify UID, Electricity and IGR details of the applicant to external
agencies.


Allocation of application to Registration Authority
• The registration application will be allocated to the designated Officer based on locations. Application will be assigned



Status for the registration application
In Process: External validations and internal verifications are pending and document verification pending.
On-Hold: Selected by system for pre-visit procedure.
Approved: Successful external internal verifications and documents verification.
Rejected: Failed to submit required documents or failed to make payment after reminders. 


Assigned registration authority verifies the documents.
• Officer to verify the application and scanned documents within two working days excluding the day of submission. If the verification of application and scanned document is successful then the officer shall approve the application.
• If internal verification fails (Flagged case for pre-visit) and document verification is successful then the case will be selected for pre-visit. 

• If document verification fails then application shall be rejected and message will be sent to the applicant.

‘Successful’ message will be prompted and ‘Payment Link’ will be sent 
• After successful verification of documents and approval of application, applicant will be provided ‘successful message’ through SMS and email and prompts for payment. Communication (email & SMS) with payment link will be sent to the applicant to make payment.
• Upon successful payment, a Link will be sent to New TIN holder’s Email ID informing him that his new permanent user-id is his TIN number and to create new password.
• Till the registration certificate is granted, applicant will be able to check status of his application in the taxpayer’s portal using acknowledgment (tracking) number (Application submission number)


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