Applicability of VAT
This query is : Resolved
17 August 2008
Do i requied to get registered for MVAT if my annual turnover exceeds 10 Lacs and i am dealing in garments.
17 August 2008
Respective state VAT laws have Turnover limits. Secondly, if you have to take input credit you have to.
17 August 2008
Please go through the below mentioned website. Also given relevant section and rule for your convenience. You may also verify shared files for all States VAT Website addresses which was hosted by me in this website.
http://salestax.maharashtra.gov.in/
Sec. (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 except any place for which he has obtained a Certificate of Entitlement under any of the Package Schemes of Incentives other than the Power Generation Promotion Policy, 1998 specifying therein one of such places as the principal place of business and submit it to the registering authority within whose jurisdiction such principal place of business is situated:
(The above sub-rule (3) is amended and following sub-rule (3) is substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(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 to the registering authority within whose jurisdiction such principal place of business is situated:
Provided that, such dealer may, at his option, make a separate application in respect of any of his other places of business, not being the principal place of business, to the registering authority having jurisdiction over such other place of business:
Provided further that, where such dealer has obtained a Certificate of Entitlement under any of the Package Schemes of Incentives, except the Power Generation Promotion Policy 1998, in respect of any of his places of business, he shall make a separate application to the registering authority within whose jurisdiction such place of business is situated.
(The above first and second provisions are deleted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(4) Every application for registration shall be made, signed and verified 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 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, a local authority or any Government shall also furnish with the application a copy of his recent photograph in passport size.
(In the above sub-rule (7) for the words ‘sub-rule (3)’ the words ‘sub-rule (4)’ are substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(8) The person so furnishing the photograph shall, when called upon to do so, attend before the registering authority and sign, before him, on the copy of the photograph furnished by him.
(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, if any, 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.
(From the above para the words, “if any” is deleted and corrected new rule is as under, as per Notification No. VAT-1507/CR-17/Taxation-1 Dt. 31 October 2007)
(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) A dealer or a person who voluntarily applies for registration shall,-
(a) have obtained the Permanent Account Number and provide it to the registering authority at the time of making the application along with proof of the same,
(In the above sub-rule (11) the clause (a) is deleted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(b) have a current bank account and produce proof of the same, and
(c) be introduced by a registered dealer whose registration certificate is in force on the date of introduction and who is registered under the Act or as the case may be, under any earlier law for five continuous years immediately preceding the year in which the application is made or by a Sales Tax Practitioner , or a Chartered Accountant or a Cost Accountant or an Advocate;
(12) A dealer or a person applying for registration, whether voluntarily or otherwise, shall submit his Permanent Account Number to the registering authority at the time of making the application alongwith proof of the same:
Provided that nothing in this sub-rule shall apply to the persons, bodies and entities specified in paragraphs (i), (ii), (iii), (iv) and (v) of the Explanation to clause (8) of section 2.
(The above sub-rule (12) is added by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
“8A. Fresh certificate of registration.-
(1) Every dealer required to obtain a fresh certificate of registration under sub-section (1) of section 17 shall make an application on or before the 31st December 2005. Where a dealer has more than one place of business within the State and has obtained separate certificates of registration for any of such places of business, in addition to the principal place of business, he shall make a single application in respect of all the places of business for which he holds registration certificate.
(2) The application shall be made in Form 108:-
(a) to the registering authority if the original Registration Certificate is obtained under the Maharashtra Value Added Tax Act, 2002;
(b) to the assessing authority in charge of the principal place of business if the original registration certificate is obtained under the Bombay Sales Tax Act, 1959.
(c) to the officer designated by the Joint Commissioner concerned if the original registration certificate is obtained under the Bombay Sales Tax Act, 1959 and the case has not been assigned to an assessing officer.
The application form shall be obtained from the office of the Sales Tax Department.
(3) Subject to the provisions of sub-rules (1) and (2), the provisions of sub-rules (2), (4) and (6) of rule 8 and the provisions of sub-rule (1) and (3) of rule 9 shall, mutatis mutandis, apply in respect of fresh certificates of registration under section 17 as they apply to registration under section 22.
(4) The fee for obtaining the Form 108 from the office of the Sales Tax Department shall be rupees one hundred and shall be paid in cash.
(5) The fee payable at the time of submission of the application in Form 108 shall be :-
(a) NIL if the application is made on or before the 20th December, 2005; and
a.*NIL if the application is made on or before the 28th December, 2005; and
*in clause (a), for the figures, letters and word “20th December 2005” the figures, letters and word “28th December 2005” is substituted with effect from the 7th December 2005.
( Rule a.*is inserted by Notification No. VAT-1505/CR-394/Taxation -1 Dt.19th November 2005.)
(b) Rs.2,000 if the application is made on or after the 21st December 2005 but on or before the 31st December 2005.
b.**Rs.2,000 if the application is made on or after the 29st December 2005 but on or before the 31st December 2005.
** in clause (b), for the figures, letters and word “21st December 2005” the figures, letters and word “29th December 2005” is substituted with effect from the 7th December 2005.
( Rule b.**is inserted by Notification No. VAT-1505/CR-394/Taxation -1 Dt.19th November 2005.)
(6) The fee, if payable under sub-rule(5), shall be paid into Government treasury as if it is tax payable under the Act. Every payment of fee shall be accompanied by a Chalan in Form 210.
(7) The fresh certificate of registration shall take effect from the 1st April 2006.”
( Rule 8A is inserted w.e.f. 16th November 2005 by Notification No. VAT-1505/CR-381/Taxation - 1 Dt.25th November 2005.)
3. Incidence of Tax -
(1) Every dealer, who, immediately before the appointed day, holds a valid or effective certificate of registration or license under any of the earlier laws or, as the case may be, who is liable to pay tax under any of the earlier laws, in the year ending immediately before the appointed day shall, if his turnover of sales or purchases has, in the said year under any of such earlier laws, exceeded rupees five lakh, or, as the case may be, if he is an importer in the said year and his turnover of sales or purchases in the said year had exceeded rupees one lakh, shall be liable to pay tax, with effect from the appointed day, in accordance with the provisions of this Act, till his certificate or licence is duly cancelled under this Act.
Explanation.—For the purposes of this sub-section, the expressions “turnover of sales”, “turnover of purchases” and “importer” shall have the respective meanings assigned to them under the relevant earlier laws.
(2) A dealer to whom sub-section (1) does not apply and whose turnover, of all sales made, during the year commencing on the appointed day or any year subsequent thereto, first exceeds the relevant limit, specified in sub-section (4), shall, until such liability ceases under sub-section (3), be liable to pay tax under this Act with effect from the 1st day of April of the said respective year:
Provided that, a dealer shall not be liable to pay tax in respect of such sales as take place during the period commencing on the 1st day of April of the said respective year upto the time when his turnover of sales (…), as computed from the 1st day of April of the said respective year, does not exceed the relevant limit applicable to him under sub-section (4).
(3) Every dealer who has become liable to pay tax under this Act, shall continue to be so liable until his registration is duly cancelled; and upon such cancellation his liability to pay tax, other than tax already levied or leviable, shall remain ceased until his turnover of sales (…) again, first exceeds the relevant limit specified in sub-section (4) or, as the case may be, until he becomes liable to pay tax under sub-section (7), (8) or (9).
(For the above subsection (3) following subsection (3) is substituted by Maharashtra Act No. XXXII of 2006 Dt.05.08.2006)
(3) Every dealer who has become liable to pay tax under this Act, shall continue to be so liable until his registration is duly cancelled; and upon such cancellation his liability to pay tax, other than tax already levied or leviable, shall remain ceased until his turnover of sales (…) again, first exceeds the relevant limit specified in sub-section (4) or, as the case may be, until he becomes liable to pay tax under sub-section (8) or (9).
(4) For the purposes of this section, the limits of turnover shall be as follows
(a)
Limit of turnover Rs. 1,00,000.—
in the case of a dealer, who is an importer, and the value of taxable goods sold or purchased by him during the year is not less than Rs. 10,000/-.
(b)
Limit of turnover Rs. 5,00,000.—
in any other case, where the value of taxable goods sold or purchased by him during the year is not less than Rs. 10,000.
(For the above subsection (4) following subsection (4) is substituted by Maharashtra Act No. XXXII of 2006 Dt.05.08.2006)
(4) For the purposes of this section, the limits of turnover of sales shall be as follows
(a)
Limit of turnover of sales Rs. 1,00,000.—
in the case of a dealer, who is an importer, and the value of taxable goods sold or purchased by him during the year is not less than Rs. 10,000/-.
(b)
Limit of turnover of sales Rs. 5,00,000.—
in any other case, where the value of taxable goods sold or purchased by him during the year is not less than Rs. 10,000.
(5) For the purpose of calculating the limit of turnover for liability to tax,—
(a) except as otherwise expressly provided, the turnover of all sales and purchases shall be taken, whether such sales or purchases are of taxable goods or not;
(For the above clause 3(5)(a) the following clause is substituted by Maharashtra Act No. XXXII of 2006 Dt.05.08.2006)
(a) except as otherwise expressly provided, the turnover of all sales shall be taken, whether such sales are of taxable goods or not.
(b) the turnover of sales shall include all sales(…)made by the dealer on his own account, and also on behalf of his principals whether disclosed or not;
(In the above clause (b) for the word turnover the words “turnover of sales are substituted by Maharashtra Act No. XXXII of 2006 Dt.05.08.2006)
(c) in the case of an auctioneer, in addition to the turnover, if any, referred to in clauses (a) and (b), the turnover shall also include the price of the goods auctioned by him for his principal, whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal, if the price of such goods is received by him on behalf of his principal;
(d) in the case of an agent of a non-resident dealer, in addition to the turnover, if any, referred to in clause (a), (b) or (c), the turnover shall also include the sales (…) of the non-resident dealer effected in the State.
(6) Notwithstanding anything contained in any contract or any law for the time being in force, but subject to the provisions of this Act, any person covered by sub-clauses (a), (b), or (c) of clause (8) of section 2 shall be liable to pay tax under this Act, whether or not the principal is a dealer and whether or not such principal is liable to pay tax under this Act and whether or not the principals are disclosed.
(7) Any person who at any time after the appointed day becomes liable to pay tax under the Central Sales Tax Act, 1956, but who is not liable to pay tax under the other provisions of this section shall be liable, to pay tax on the sales effected by him on and from the day on which he becomes so liable to pay tax under the Central Sales Tax Act. 1956 and accordingly nothing contained in the proviso to sub-section (2) shall apply to him in any year.
( The above sub-section (7) is deleted by Maharashtra Act No. XXXII of 2006 Dt.05.08.2006)
(8) Where a dealer liable to pay tax under this Act is succeeded in the business by any person in the manner described in clause (a) of sub-section (1) or sub-section (4) of section 44, then such person shall, notwithstanding anything contained in this section, be liable to pay tax on the sales of goods effected by him on and after the date of such succession and accordingly nothing contained in the proviso to sub-section (2) shall apply to him in any year.
(9) Any person who is not liable to pay tax under the foregoing provisions of this section, but has been voluntarily registered under the provisions of this Act, shall be liable to pay tax from the date of effect of the certificate of registration duly granted to him and accordingly nothing contained in the proviso to sub-section (2) shall apply to him in any year.
Rule 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 made in Form 101 to the registering authority,-
(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 ;
(c) in the case of a dealer to whom sub-section (7) of section 3 applies, and who becomes liable at any time after the appointed day to pay tax under the Central Sales Tax Act , 1956 within thirty days of incurring such liability;
( The above clause (c) is deleted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(d) in the case of a dealer to whom sub-section (8) of section 3 applies, within thirty days from the date of succession to the business as provided in sub-section (1) or sub-section (4) of section 44; and
( In place of above clause (d) following clause (d) is substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(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) of section 44.
(e) in the case of a person whose certificate of registration is liable to be cancelled on the ground that the place of business is changed to a different local area, within thirty days of the change in place of business.
( The above clause (e) is deleted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(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.
http://salestax.maharashtra.gov.in/
Sec. (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 except any place for which he has obtained a Certificate of Entitlement under any of the Package Schemes of Incentives other than the Power Generation Promotion Policy, 1998 specifying therein one of such places as the principal place of business and submit it to the registering authority within whose jurisdiction such principal place of business is situated:
(The above sub-rule (3) is amended and following sub-rule (3) is substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(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 to the registering authority within whose jurisdiction such principal place of business is situated:
Provided that, such dealer may, at his option, make a separate application in respect of any of his other places of business, not being the principal place of business, to the registering authority having jurisdiction over such other place of business:
Provided further that, where such dealer has obtained a Certificate of Entitlement under any of the Package Schemes of Incentives, except the Power Generation Promotion Policy 1998, in respect of any of his places of business, he shall make a separate application to the registering authority within whose jurisdiction such place of business is situated.
(The above first and second provisions are deleted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(4) Every application for registration shall be made, signed and verified 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 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, a local authority or any Government shall also furnish with the application a copy of his recent photograph in passport size.
(In the above sub-rule (7) for the words ‘sub-rule (3)’ the words ‘sub-rule (4)’ are substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(8) The person so furnishing the photograph shall, when called upon to do so, attend before the registering authority and sign, before him, on the copy of the photograph furnished by him.
(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, if any, 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.
(From the above para the words, “if any” is deleted and corrected new rule is as under, as per Notification No. VAT-1507/CR-17/Taxation-1 Dt. 31 October 2007)
(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) A dealer or a person who voluntarily applies for registration shall,-
(a) have obtained the Permanent Account Number and provide it to the registering authority at the time of making the application along with proof of the same,
(In the above sub-rule (11) the clause (a) is deleted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(b) have a current bank account and produce proof of the same, and
(c) be introduced by a registered dealer whose registration certificate is in force on the date of introduction and who is registered under the Act or as the case may be, under any earlier law for five continuous years immediately preceding the year in which the application is made or by a Sales Tax Practitioner , or a Chartered Accountant or a Cost Accountant or an Advocate;
(12) A dealer or a person applying for registration, whether voluntarily or otherwise, shall submit his Permanent Account Number to the registering authority at the time of making the application alongwith proof of the same:
Provided that nothing in this sub-rule shall apply to the persons, bodies and entities specified in paragraphs (i), (ii), (iii), (iv) and (v) of the Explanation to clause (8) of section 2.
(The above sub-rule (12) is added by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
“8A. Fresh certificate of registration.-
(1) Every dealer required to obtain a fresh certificate of registration under sub-section (1) of section 17 shall make an application on or before the 31st December 2005. Where a dealer has more than one place of business within the State and has obtained separate certificates of registration for any of such places of business, in addition to the principal place of business, he shall make a single application in respect of all the places of business for which he holds registration certificate.
(2) The application shall be made in Form 108:-
(a) to the registering authority if the original Registration Certificate is obtained under the Maharashtra Value Added Tax Act, 2002;
(b) to the assessing authority in charge of the principal place of business if the original registration certificate is obtained under the Bombay Sales Tax Act, 1959.
(c) to the officer designated by the Joint Commissioner concerned if the original registration certificate is obtained under the Bombay Sales Tax Act, 1959 and the case has not been assigned to an assessing officer.
The application form shall be obtained from the office of the Sales Tax Department.
(3) Subject to the provisions of sub-rules (1) and (2), the provisions of sub-rules (2), (4) and (6) of rule 8 and the provisions of sub-rule (1) and (3) of rule 9 shall, mutatis mutandis, apply in respect of fresh certificates of registration under section 17 as they apply to registration under section 22.
(4) The fee for obtaining the Form 108 from the office of the Sales Tax Department shall be rupees one hundred and shall be paid in cash.
(5) The fee payable at the time of submission of the application in Form 108 shall be :-
(a) NIL if the application is made on or before the 20th December, 2005; and
a.*NIL if the application is made on or before the 28th December, 2005; and
*in clause (a), for the figures, letters and word “20th December 2005” the figures, letters and word “28th December 2005” is substituted with effect from the 7th December 2005.
( Rule a.*is inserted by Notification No. VAT-1505/CR-394/Taxation -1 Dt.19th November 2005.)
(b) Rs.2,000 if the application is made on or after the 21st December 2005 but on or before the 31st December 2005.
b.**Rs.2,000 if the application is made on or after the 29st December 2005 but on or before the 31st December 2005.
** in clause (b), for the figures, letters and word “21st December 2005” the figures, letters and word “29th December 2005” is substituted with effect from the 7th December 2005.
( Rule b.**is inserted by Notification No. VAT-1505/CR-394/Taxation -1 Dt.19th November 2005.)
(6) The fee, if payable under sub-rule(5), shall be paid into Government treasury as if it is tax payable under the Act. Every payment of fee shall be accompanied by a Chalan in Form 210.
(7) The fresh certificate of registration shall take effect from the 1st April 2006.”
( Rule 8A is inserted w.e.f. 16th November 2005 by Notification No. VAT-1505/CR-381/Taxation - 1 Dt.25th November 2005.)
3. Incidence of Tax -
(1) Every dealer, who, immediately before the appointed day, holds a valid or effective certificate of registration or license under any of the earlier laws or, as the case may be, who is liable to pay tax under any of the earlier laws, in the year ending immediately before the appointed day shall, if his turnover of sales or purchases has, in the said year under any of such earlier laws, exceeded rupees five lakh, or, as the case may be, if he is an importer in the said year and his turnover of sales or purchases in the said year had exceeded rupees one lakh, shall be liable to pay tax, with effect from the appointed day, in accordance with the provisions of this Act, till his certificate or licence is duly cancelled under this Act.
Explanation.—For the purposes of this sub-section, the expressions “turnover of sales”, “turnover of purchases” and “importer” shall have the respective meanings assigned to them under the relevant earlier laws.
(2) A dealer to whom sub-section (1) does not apply and whose turnover, of all sales made, during the year commencing on the appointed day or any year subsequent thereto, first exceeds the relevant limit, specified in sub-section (4), shall, until such liability ceases under sub-section (3), be liable to pay tax under this Act with effect from the 1st day of April of the said respective year:
Provided that, a dealer shall not be liable to pay tax in respect of such sales as take place during the period commencing on the 1st day of April of the said respective year upto the time when his turnover of sales (…), as computed from the 1st day of April of the said respective year, does not exceed the relevant limit applicable to him under sub-section (4).
(3) Every dealer who has become liable to pay tax under this Act, shall continue to be so liable until his registration is duly cancelled; and upon such cancellation his liability to pay tax, other than tax already levied or leviable, shall remain ceased until his turnover of sales (…) again, first exceeds the relevant limit specified in sub-section (4) or, as the case may be, until he becomes liable to pay tax under sub-section (7), (8) or (9).
(For the above subsection (3) following subsection (3) is substituted by Maharashtra Act No. XXXII of 2006 Dt.05.08.2006)
(3) Every dealer who has become liable to pay tax under this Act, shall continue to be so liable until his registration is duly cancelled; and upon such cancellation his liability to pay tax, other than tax already levied or leviable, shall remain ceased until his turnover of sales (…) again, first exceeds the relevant limit specified in sub-section (4) or, as the case may be, until he becomes liable to pay tax under sub-section (8) or (9).
(4) For the purposes of this section, the limits of turnover shall be as follows
(a)
Limit of turnover Rs. 1,00,000.—
in the case of a dealer, who is an importer, and the value of taxable goods sold or purchased by him during the year is not less than Rs. 10,000/-.
(b)
Limit of turnover Rs. 5,00,000.—
in any other case, where the value of taxable goods sold or purchased by him during the year is not less than Rs. 10,000.
(For the above subsection (4) following subsection (4) is substituted by Maharashtra Act No. XXXII of 2006 Dt.05.08.2006)
(4) For the purposes of this section, the limits of turnover of sales shall be as follows
(a)
Limit of turnover of sales Rs. 1,00,000.—
in the case of a dealer, who is an importer, and the value of taxable goods sold or purchased by him during the year is not less than Rs. 10,000/-.
(b)
Limit of turnover of sales Rs. 5,00,000.—
in any other case, where the value of taxable goods sold or purchased by him during the year is not less than Rs. 10,000.
(5) For the purpose of calculating the limit of turnover for liability to tax,—
(a) except as otherwise expressly provided, the turnover of all sales and purchases shall be taken, whether such sales or purchases are of taxable goods or not;
(For the above clause 3(5)(a) the following clause is substituted by Maharashtra Act No. XXXII of 2006 Dt.05.08.2006)
(a) except as otherwise expressly provided, the turnover of all sales shall be taken, whether such sales are of taxable goods or not.
(b) the turnover of sales shall include all sales(…)made by the dealer on his own account, and also on behalf of his principals whether disclosed or not;
(In the above clause (b) for the word turnover the words “turnover of sales are substituted by Maharashtra Act No. XXXII of 2006 Dt.05.08.2006)
(c) in the case of an auctioneer, in addition to the turnover, if any, referred to in clauses (a) and (b), the turnover shall also include the price of the goods auctioned by him for his principal, whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal, if the price of such goods is received by him on behalf of his principal;
(d) in the case of an agent of a non-resident dealer, in addition to the turnover, if any, referred to in clause (a), (b) or (c), the turnover shall also include the sales (…) of the non-resident dealer effected in the State.
(6) Notwithstanding anything contained in any contract or any law for the time being in force, but subject to the provisions of this Act, any person covered by sub-clauses (a), (b), or (c) of clause (8) of section 2 shall be liable to pay tax under this Act, whether or not the principal is a dealer and whether or not such principal is liable to pay tax under this Act and whether or not the principals are disclosed.
(7) Any person who at any time after the appointed day becomes liable to pay tax under the Central Sales Tax Act, 1956, but who is not liable to pay tax under the other provisions of this section shall be liable, to pay tax on the sales effected by him on and from the day on which he becomes so liable to pay tax under the Central Sales Tax Act. 1956 and accordingly nothing contained in the proviso to sub-section (2) shall apply to him in any year.
( The above sub-section (7) is deleted by Maharashtra Act No. XXXII of 2006 Dt.05.08.2006)
(8) Where a dealer liable to pay tax under this Act is succeeded in the business by any person in the manner described in clause (a) of sub-section (1) or sub-section (4) of section 44, then such person shall, notwithstanding anything contained in this section, be liable to pay tax on the sales of goods effected by him on and after the date of such succession and accordingly nothing contained in the proviso to sub-section (2) shall apply to him in any year.
(9) Any person who is not liable to pay tax under the foregoing provisions of this section, but has been voluntarily registered under the provisions of this Act, shall be liable to pay tax from the date of effect of the certificate of registration duly granted to him and accordingly nothing contained in the proviso to sub-section (2) shall apply to him in any year.
Rule 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 made in Form 101 to the registering authority,-
(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 ;
(c) in the case of a dealer to whom sub-section (7) of section 3 applies, and who becomes liable at any time after the appointed day to pay tax under the Central Sales Tax Act , 1956 within thirty days of incurring such liability;
( The above clause (c) is deleted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(d) in the case of a dealer to whom sub-section (8) of section 3 applies, within thirty days from the date of succession to the business as provided in sub-section (1) or sub-section (4) of section 44; and
( In place of above clause (d) following clause (d) is substituted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(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) of section 44.
(e) in the case of a person whose certificate of registration is liable to be cancelled on the ground that the place of business is changed to a different local area, within thirty days of the change in place of business.
( The above clause (e) is deleted by Notification No. STR-1506/CR-38/Taxation-1 Dt.08.09.2006)
(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.
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