Important Updates:
Jurisdiction Update from 10th Dec-2024 to 31st March 2025 ---
Periodicity of the PTRC dealer for F.Y. 2025-26 is available in "What's New" section.
Government of Maharashtra
Department of Goods and Services Tax
Build Nation by Paying Taxes
Pay Your Taxes
Goods And Service TaxInstructions
1. Log on to web-site www.mahagst.gov.in
2. Click on “e-Registration” on home page.
3. Click on the option “New Registration under various Acts” then “Instructions” page will appear. Detailed guidelines regarding application process flow, list of required documents are provided in the instruction sheet. Click “next” and then “PAN/TAN Validation” information page will appear
4. After that “Temporary Profile creation” page will appear. To create Temporary profile by giving valid PAN, e-mail Id and mobile number. After successfully creation of temporary profile and will valid till 90 days for applying the online registration with PAN is user-id and password
5. Applicant will login by using credentials as temporary profile. After successful login, Dealer will select “Existing Users” option from menu option. After that “Act selection” page will appear for which type of Act registration is required. In this page dealer can select multiple Acts for registration in single application.
6. Select MVAT Act from the check boxes provided in the field “Acts for Registration” and requisite dealer type from the “Type of Dealer” field.
7. E-application (Form 101) under MVAT Act will open.
8. Information in the form should be completely filled either by entering in the relevant fields or selecting from the drop down lists.
9. Fields marked with '*' are mandatory fields.
10. PAN/TAN is a mandatory requirement before applying for registration.
11. Selection of constitution in the form should be as per the PAN.
12. In case, a dealer has opted for all Acts then the forms will be displayed in the sequence MVAT, CST, PTRC, ET, LT, SCPT and lastly PTEC.
13. Once the displayed form is filled completely and submitted, the data of unified fields of other forms will be needed to entered/selected by the applicant across all such forms.
14. The online application form will not be accepted if it is not complete in all respects and the required documents are not submitted along with the application.
15. In case the data in any of the fields is not entered, then the applicant would get error message and would be prompted to enter the said data.
16. All communication will be made on the email Id and mobile given in the temporary profile.
17. In case of ‘Exceeding the prescribed turnover limit' dealer is expected to enter the detail of bill by which his limit of turnover is exceeded.
18. The dealer has to select one main nature of business and single or multiple part nature of business.
19. The applicant should select the ‘Status of the signatory” to the application and provide relevant details. Depending upon the constitution of the dealer, the application should be signed:
By Constitution of the dealer
Proprietor or an authorized person Proprietary
Any partner Partnership firm
Director, manager or an authorized person Corporate body (Private Limited Company, Public Limited Company, Unlimited Company,Co-operative Society, Corporation, Local Authority and Limited Liability Partnership)
Karta or adult member HUF
Manager, principal officer or an authorized Person Others
20. The signatory, manager/authorized person(s) are required to sign digitally or by uploading the signature at relevant place/places while filing the application and submit the relevant documents.
21. The details of Manager/Authorized Signatory in Form 105 should be filled, sign digitally or by signature (upload Form 105) and submit.
22. Registration Fee need to be pay as per present procedure and upload paid challan MTR-6 while submitting the application form. In case of Voluntary Registration, registration fee is Rs. 5,000/-.
23. After filing the application Form, click on “Submit” button. After successful submission of Form, an acknowledgment bearing “Application Reference Number” will be available for download on confirmation page. The submitted application form which will be communicated via e-mail as attached PDF Format.
24. The application for Registration Certificate on grounds other than Voluntary Registration Scheme should be electronically uploaded within 30 days from the date of the event making the dealer liable for registration. However the application for Registration Certificate on account of transfer of business due to death should be electronically uploaded within 60 days. In case the application is in time, the Registration Certificate shall be granted from the date of the said event. If the application is electronically uploaded late, then Registration Certificate shall be granted from the date of application if the application is complete, valid and supported by all relevant documents.
25. In case of application for Registration Certificate on grounds of change in constitution or transfer of business, the application in form 103 for the cancellation of the Registration Certificate of earlier business should also be submitted along with the original Registration Certificate of earlier business at the time of verification on appointed date and time.
26. The MSTD portal shall carry out preliminary verification/validation, including real-time PAN validation with NSDL portal, Aadhaar No. validation with UIDAI portal, IGR details with IGR portal and Electricity bill utilities with respective service providers such as Tata Power, MSEB, BEST, Reliance Energy and Toronto and issuance of TIN by MSTD Department through inter-portal connectivity before submission of the application form
27. The Maharashtra Value Added Tax Act, 2002 Rules, notifications, forms and the trade circulars issued by the department are available on the official web site of the department www.mahagst.gov.in.
Grant of Registration Certificate
1. If the application is correct and complete in all respect along with relevant documents then Registering Authority will generate TIN after verification. In case the application is eligible for granting registration, then the date of uploading the application shall be considered as the date of application for the purpose of determining the effective date of RC
2. Registration certificates will be sent via email and post. The applicants need not visit MSTD offices for procurement of Registration Certificates as the same would be made available on the portal in downloadable format with digital signature of appropriate certifying authority.
Rejection of the Application
1. If the application is found defective, then defect memo will be issued and e-mail to applicant. The applicant needs to rectify the defects within 30 days.
2. In case the applicant rectifies the defects within 30 days, the Officer will verify and if found satisfactory then TIN would be generated. In this case the date of first application would be taken for the purpose of determining the effective date of RC.
3. If the applicant does not rectify the defects shown in defect memo within 30 days, then the application shall be rejected and the temporary profile will be de-activated after 90 days.
DOCUMENTS TO BE FURNISHED
1. If the PAN Card is not available with the applicant, then the details of the PAN obtained from the website of Income Tax Department shall be accepted as a proof of PAN instead of copy of PAN.
2. In case of partnership firm proof of residence has to be provided for all partners.
3. In case of corporate bodies, the details of place of residence and PAN, etc. shall be required to be furnished only for the signatory to the application.
4. In case of partnership firm, photograph of only applicant partner needs to be submitted.
5. Please refer Trade Circular No 42 T of 2008 dated 26.12.2008.
6. As proof of place of business (POB and APOB) and residence (POR) latest electricity bill is mandatory. Out of the remaining documents any one can be submitted.
2. Click on “e-Registration” on home page.
3. Click on the option “New Registration under various Acts” then “Instructions” page will appear. Detailed guidelines regarding application process flow, list of required documents are provided in the instruction sheet. Click “next” and then “PAN/TAN Validation” information page will appear
4. After that “Temporary Profile creation” page will appear. To create Temporary profile by giving valid PAN, e-mail Id and mobile number. After successfully creation of temporary profile and will valid till 90 days for applying the online registration with PAN is user-id and password
5. Applicant will login by using credentials as temporary profile. After successful login, Dealer will select “Existing Users” option from menu option. After that “Act selection” page will appear for which type of Act registration is required. In this page dealer can select multiple Acts for registration in single application.
6. Select MVAT Act from the check boxes provided in the field “Acts for Registration” and requisite dealer type from the “Type of Dealer” field.
7. E-application (Form 101) under MVAT Act will open.
8. Information in the form should be completely filled either by entering in the relevant fields or selecting from the drop down lists.
9. Fields marked with '*' are mandatory fields.
10. PAN/TAN is a mandatory requirement before applying for registration.
11. Selection of constitution in the form should be as per the PAN.
12. In case, a dealer has opted for all Acts then the forms will be displayed in the sequence MVAT, CST, PTRC, ET, LT, SCPT and lastly PTEC.
13. Once the displayed form is filled completely and submitted, the data of unified fields of other forms will be needed to entered/selected by the applicant across all such forms.
14. The online application form will not be accepted if it is not complete in all respects and the required documents are not submitted along with the application.
15. In case the data in any of the fields is not entered, then the applicant would get error message and would be prompted to enter the said data.
16. All communication will be made on the email Id and mobile given in the temporary profile.
17. In case of ‘Exceeding the prescribed turnover limit' dealer is expected to enter the detail of bill by which his limit of turnover is exceeded.
18. The dealer has to select one main nature of business and single or multiple part nature of business.
19. The applicant should select the ‘Status of the signatory” to the application and provide relevant details. Depending upon the constitution of the dealer, the application should be signed:
By Constitution of the dealer
Proprietor or an authorized person Proprietary
Any partner Partnership firm
Director, manager or an authorized person Corporate body (Private Limited Company, Public Limited Company, Unlimited Company,Co-operative Society, Corporation, Local Authority and Limited Liability Partnership)
Karta or adult member HUF
Manager, principal officer or an authorized Person Others
20. The signatory, manager/authorized person(s) are required to sign digitally or by uploading the signature at relevant place/places while filing the application and submit the relevant documents.
21. The details of Manager/Authorized Signatory in Form 105 should be filled, sign digitally or by signature (upload Form 105) and submit.
22. Registration Fee need to be pay as per present procedure and upload paid challan MTR-6 while submitting the application form. In case of Voluntary Registration, registration fee is Rs. 5,000/-.
23. After filing the application Form, click on “Submit” button. After successful submission of Form, an acknowledgment bearing “Application Reference Number” will be available for download on confirmation page. The submitted application form which will be communicated via e-mail as attached PDF Format.
24. The application for Registration Certificate on grounds other than Voluntary Registration Scheme should be electronically uploaded within 30 days from the date of the event making the dealer liable for registration. However the application for Registration Certificate on account of transfer of business due to death should be electronically uploaded within 60 days. In case the application is in time, the Registration Certificate shall be granted from the date of the said event. If the application is electronically uploaded late, then Registration Certificate shall be granted from the date of application if the application is complete, valid and supported by all relevant documents.
25. In case of application for Registration Certificate on grounds of change in constitution or transfer of business, the application in form 103 for the cancellation of the Registration Certificate of earlier business should also be submitted along with the original Registration Certificate of earlier business at the time of verification on appointed date and time.
26. The MSTD portal shall carry out preliminary verification/validation, including real-time PAN validation with NSDL portal, Aadhaar No. validation with UIDAI portal, IGR details with IGR portal and Electricity bill utilities with respective service providers such as Tata Power, MSEB, BEST, Reliance Energy and Toronto and issuance of TIN by MSTD Department through inter-portal connectivity before submission of the application form
27. The Maharashtra Value Added Tax Act, 2002 Rules, notifications, forms and the trade circulars issued by the department are available on the official web site of the department www.mahagst.gov.in.
Grant of Registration Certificate
1. If the application is correct and complete in all respect along with relevant documents then Registering Authority will generate TIN after verification. In case the application is eligible for granting registration, then the date of uploading the application shall be considered as the date of application for the purpose of determining the effective date of RC
2. Registration certificates will be sent via email and post. The applicants need not visit MSTD offices for procurement of Registration Certificates as the same would be made available on the portal in downloadable format with digital signature of appropriate certifying authority.
Rejection of the Application
1. If the application is found defective, then defect memo will be issued and e-mail to applicant. The applicant needs to rectify the defects within 30 days.
2. In case the applicant rectifies the defects within 30 days, the Officer will verify and if found satisfactory then TIN would be generated. In this case the date of first application would be taken for the purpose of determining the effective date of RC.
3. If the applicant does not rectify the defects shown in defect memo within 30 days, then the application shall be rejected and the temporary profile will be de-activated after 90 days.
DOCUMENTS TO BE FURNISHED
1. If the PAN Card is not available with the applicant, then the details of the PAN obtained from the website of Income Tax Department shall be accepted as a proof of PAN instead of copy of PAN.
2. In case of partnership firm proof of residence has to be provided for all partners.
3. In case of corporate bodies, the details of place of residence and PAN, etc. shall be required to be furnished only for the signatory to the application.
4. In case of partnership firm, photograph of only applicant partner needs to be submitted.
5. Please refer Trade Circular No 42 T of 2008 dated 26.12.2008.
6. As proof of place of business (POB and APOB) and residence (POR) latest electricity bill is mandatory. Out of the remaining documents any one can be submitted.