Download Maharashtra Vat Form – 102

Download M VAT FORM -102 certificate of registration under section 16 of the Maharashtra value added tax act, 2002

As per Maharashtra VAT Rule 9

Grant of certificate of registration.

(1) Where a dealer applying for registration is a firm, Hindu undivided family, body corporate or association of individuals or a department of a Government, the certificate of registration shall be issued in Form 102 by the registering authority in the name of such firm, family, body corporate, association or the department of the Government, as the case may be.

(2) Where a certificate of registration is issued on an application made therefor, then,—

(a) if it was made within the period specified in clause (a) of sub-rule (1) of rule 8, it shall take effect from the appointed day;

(b) if it was made within the period specified in clause (b) of sub-rule (1) of rule 8, it shall take effect from the time on which the dealer’s turnover first exceeded the relevant limit specified in sub-section (4) of section 3;

1[(c)************* deleted]

2[(d) if it is made on account of incurring liability under sub-section (8) of section 3, it shall take effect from the date of succession if it is made.—

    (i) within sixty days in case of succession of business as provided in sub-section (1) of section 44; and

    (ii) within thirty days in case of succession of business as provided in sub-section (4) of section 44]

3[(e)*************** deleted]

(f)  if it is made under sub-section (9) of section 3, it shall take effect from the date of application if the conditions laid down in the rules and section 16 are fulfilled; and

(g) if such application was made after the expiry of the aforesaid period, it shall take effect from the date on which the application was made.

(3) Where the dealer has two or more places of business within the jurisdiction of the registering authority, the registering authority shall issue to the dealer one copy of the certificate of registration for each additional place of business (not being merely a warehouse) specified in the application for registration.

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