Now days for Trading goods online via. Flipkart , Amazon , Snapdeal , Shopclues etc. every dealer is required by such e commerce sites to obtain DVAT registration certificate so as to enroll themselves as dealer on such e commerce sites.
In that case, If a person is willing to start new business then he shall apply for voluntary registration otherwise Mandatory registration.
Let me tell you the difference between Mandatory & Voluntary registration
Mandatory Registration [Section 18]
(1) Every dealer is mandatorily required to apply for registration within 30 days under DVAT Act if -
(a) The dealer’s turnover in the Current Year exceeds the taxable quantum (
i.e.Rs.20 Lakh); or
(b) The dealer is liable to pay Central Sales Tax (CST); or
(c ) The dealer is liable to be registered under Central Sales Tax(CST) Act
1956; or
(d) The dealer is already registered under Central Sales Tax(CST) Act 1956; or
(e) The Dealer who imports for sale of any goods into Delhi, (Such dealers are
mandatorily required to apply for registration under every circumstances); or
(f) The dealer’s turnover in the year preceding the Commencement of this Act
exceeds the Taxable quantum (i.e. Rs.20 Lakh ); or
(2) Taxable quantum of a dealer shall be twenty lakh rupees (Rs.20,00,000) or such
amount as may be specified by the Government by notification in the official
Gazette.
(3) The Taxable quantum of a dealer shall not include turnover from -
(a) Sales of Capital Assets;
(b) Sales made in the course of winding up the dealer’s activity; and
(c) Sales made as part of the permanent diminution of the dealer’s activities.
Voluntary Registration [Section 18]
(4) Any person who is not mandatorily required to be registered, may voluntarily apply
for registration who-
(a) Is a dealer; or
(b) Intends from a particular date to undertake activities which would make him a
dealer.
For DVAT Registration , Queries & Suggestions
Feel free to reach me : ANKIT GUPTA
MAIL ME: dvatsolution@gmail.com
WATSAPP ME : 9811985576
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