Submission of copies of TIN certificate etc.

TRADE CIRCULAR

Dated - 05.02.2009


No.MVAT/Return Br. Mumbai/ Banks /
Trade Circular No. 7 T of 2009

Sub- Submission of copies of TIN certificate/ TIN Allotment letter/ E-services enrollment acknowledgment to the bank along with returns/ challans.
Ref: Trade Circular No. 42T of 2008.

Gentlemen/Sir/Madam,

Vide above referred Trade Circular, the Sales Tax Department ("the S.T.D.") barred the unregistered dealers/ persons/employers from directly paying their tax/ interest/ penalty/composition money/fees/fine/ amount forfeited/ amount of TDS into the Government Treasury. The S.T.D advised the authorized banks not to accept tax/ interest/ penalty/composition money/fees/fine/amount forfeited/ amount of TDS from the unregistered dealers/ persons/employers. The banks were also advised to check the authenticity of TINs, as they would not be able to upload their e-scrolls, if they accept invalid TINs. For this purpose, the banks have been provided with a MOD-97 logic.

2. Most of the banks have, however, informed the S.T.D. that they are not in a position to immediately verify the authenticity of TINs, as they do not enter the data in their system at the time of accepting returns/challans. The R.B.I, and some banks have in fact started insisting for the TIN Certificates/Registration Certificates from the dealers who wish to pay their taxes.


3. Looking at the convenience of the banks as well as the Trade, it has been decided on the administrative grounds that the dealers should carry a photocopy of Certificate of TIN/ TIN Allotment Letter/ E-services Enrollment Acknowledgment/ Certificate of Registration /Certificate of Enrollment/ Courtesy Letter /Any Order issued by the S.T.D. along with the returns/ challans henceforth, so that the banks would be able to verify their TINs/R.C.Nos./ E.C Nos.

4. Some dealers who were earlier registered under the repealed Act viz. The Bombay Sales Tax Act ,1959, The Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989, The Maharashtra Sales Tax on the Transfer of the Right to use any goods for any Purpose Act, 1985 and The Bombay Sales of Motor Spirit Taxation Act,1958, but have not obtained registration under MVAT Act , may require to make payment relating to Pre-VAT period. These dealers should also attach the copy of their Registration Certificates under the repealed Act. However. some dealers may not be in possession of earlier Registration Certificates. These dealers may submit copy of any order/ notice /documents showing their registration number under the earlier act.

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

Yours faithfully,
(SANJAY BHATIA)
Commissioner of Sales Tax,
Maharashtra State, Mumbai.