What we do
Our work in this practice group is structured around the records, deadlines, and decisions involved:
- Legal authorization to buy, sell, distribute, and retail non-GST goods in Maharashtra.
- Mandatory prerequisite for oil marketing company (OMC) dealership agreements and state excise liquor licenses.
- Enables issuance and receipt of statutory sales tax declarations and retail invoices.
- Avoidance of heavy compounding penalties and seizure of consignments under the MVAT Act, 2002.
- Smooth integration of state VAT and Central Sales Tax (CST) registrations for inter-state trading.
- Professional representation before the Department of Goods & Services Tax (Sales Tax Wing).
How the engagement works
Under Section 16 of the MVAT Act, 2002, no dealer liable to pay tax shall carry on business as a dealer unless he has been registered and possesses a valid Certificate of Registration. Carrying on business without registration constitutes a cognizable offense punishable under Section 74, along with penalty impositions up to the full value of tax payable.
Scenario 1: An entrepreneur setting up a new retail petroleum fuel station (petrol pump) or diesel dispensing outlet in Maharashtra.
Scenario 2: A hospitality entity, bar, restaurant, or wine merchant securing an FL-III state excise license requiring an MVAT TIN.
Scenario 3: An industrial manufacturing enterprise procuring natural gas or aviation turbine fuel for manufacturing or captive power.
Scenario 4: A legacy business entity restructuring its non-GST retail divisions requiring updated VAT registration.
Scenario 5: An inter-state dealer distributing industrial spirit or non-GST hydrocarbons requiring dual MVAT and CST registrations.
Commodity & Liability Classification
We examine your product portfolio to establish specific applicability under the remaining non-GST schedules of the MVAT Act, 2002.
Documentation & Financial Structuring
We organize business premises ownership/lease deeds, bank guarantees/surety documentation, partner/director KYC, and OMC/Excise authorizations.
Online Application Filing on Mahagst
We prepare and submit the digital Form 101 registration application along with prescribed affidavits and annexures.
General questions
01Does MVAT still exist after GST implementation?
Yes. While GST replaced VAT for most goods and services, five petroleum products (crude, diesel, petrol, natural gas, ATF) and alcoholic liquor for human consumption remain under MVAT in Maharashtra.
02Who needs to register for MVAT in Maharashtra?
Any dealer or business trading in, manufacturing, or retailing petroleum products or alcoholic liquor for human consumption whose turnover exceeds the statutory threshold must register.
03What is the format of an MVAT TIN?
An MVAT registration number is an 11-digit number derived from the PAN, typically ending with the suffix "V" (and "C" for CST registration).
04How long does MVAT registration take?
Once all documents, excise/OMC sanctions, and premise verifications are complete, processing generally takes 7 to 15 working days depending on departmental inspection schedules.