Sales Tax Review

February  2007

Important Trade Circulars

No.VAT-2007/Addl.CST C. (Enf.C). / TIN

Sir/Madam,

1. All of the dealers may have received their VAT/CST TIN registration certificates by now. Even though precautions have been taken to ensure that the dealers receive the certificates free from errors, it is quite possible that some registration certificates may contain some incorrect details. Earlier, instructions had been issued regarding the modalities to be followed in such a situation. To make the process of corrections smoother and faster, the following revised procedure is being laid down:

1. The dealers in whose Registration Certificates, some mistake is noticed shall make an application in the format specified in Annexure A to the registration officer. The applications for the Mumbai dealers will be accepted centrally in the Registration    Branch at Vikrikar Bhavan, Mazgaon, Mumbai and distributed amongst the registration officers serially. The dealer will be communicated the desk of the registration officer who will process his application. The dealers located outside Mumbai should file such applications to the concerned registration officer at the said location.

2. The dealer should enclose the TIN registration certificates in    original and a photo copy of the original TIN application in Form 108 along with the said application. The clerk accepting the application shall compare the details in the TIN certificate with the details in Form 108

3. Once the inconsistency is established, the application shall be accepted and an acknowledgment (as per Annexure B) shall be issued to the dealer across the counter.

4. The registration officer shall open the dealer's application form (Registration) in Mahavikas, make the necessary corrections and click the “Save/Allot Tin” Button. Thus, the corrections made would get saved.
   However, this functionality would begin in the next few days.   Till the time, it begins, the corrections may be made by following the process in the “amendment module” of Mahavikas. It may be noted that    the corrections in the applicant's name would not be possible through the amendment module, hence may be processed when corrections process begins.

5. A register of applications for corrections will be maintained at all locations and the registration officer shall carry out  the corrections manually on the TIN certificate and shall put his signature across the correction with office rubber stamp and note the amendment  number at the back of the certificate  with date.

6. The corrected TIN certificate shall be handed over to the person who brings the acknowledgment in original. It will be the responsibility of the dealer to ensure that the acknowledgment does   not fall into improper hands to avoid the misuse of the certificate.

7. The registration officer shall list out the corrections made during the week and furnish the information in Annexure C in the excel format by e mail to salestaxeoi@rediffmail.com .

8. Spelling mistakes in the TIN certificates will be corrected by the concerned registration officer immediately and the corrected certificate shall be delivered on the same day as discussed in Para (f).
   Barring spelling mistakes all mistakes should be treated as major mistakes. Dealers are required to apply and surrender original TIN certificate. Corrected certificates shall be despatched to the place of business of the dealer. The dealer may retain a photo copy of TIN Certificate, submitted for correction.

2. It may be noted that this procedure is applicable only in case of discrepancy between the Form 108 details and the TIN certificate and not in case of amendment to registration details. The procedure regarding amendments would soon be published.  
    

3. This circular cannot be made use of for legal interpretation of provisions of law, as it is clarificatory in nature.  If any member of the trade has any doubt, he may refer the matter to this office for further clarification.
    

4. You are requested to bring the contents of this circular to the notice of all the members of your association.

Yours faithfully, 

(B.C. Khatua)
Commissioner of Sales Tax,
Maharashtra State, Mumbai.