Date of registration

[rajkumar shukla]

Since when a dealer shall be considered as reistered i.e..date of application or date of signature by assistant commissioner. pl note that registration number is reflected in thacknowledgement.if it is date of signature what would happen to transaction done in between.

[NEERAJ KUMAR, RANCHI]

It is only from the date of signature by the Assistant Commissioner and granting it online through aces. Before that a dealer  can not issue a cenvatable invoice and can not pass on cenvat credit. 

[Shivshankar Mishra]

Ater Reveived RC you Dealer can do any activity related Excise mater

[MANDAVILLI RAMAKRISHNA]

nice. it is a tipical question. my guru told me a registered dealer can issue modvat invoices.

he also told a dealer can issue modvat invoice for previous period also if he is A REGISTERED DEALER now.

because the act clearly not told.

 

further, regarding your doubt, registration willbe effective from the date mentioned in the certificate

or

if you have ack. and the department fails to do registration, within the time frame limit of your application.

[Shivshankar Mishra]

Dear,

Kindly see the issue of M/S Asha Realities, Bhilai, Durg, Chhattisgarh. They have not received RC after 625 day and his payments was gone to other Assessee.

AI Summary

Dealer registration effective date determines entitlement to issue cenvatable invoices and pass CENVAT credit, not date of application. Registration is effective from the Assistant Commissioner's signature and online grant through ACES; until formal registration a dealer cannot issue cenvatable invoices or pass CENVAT credit. The registration certificate date governs effectiveness; an acknowledgement alone does not confer entitlement unless the department fails to complete registration within the prescribed timeframe. Commentary notes practitioners' views on issuing MODVAT/CENVAT invoices for prior periods after registration and highlights administrative delay problems.