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.

AI Summary

Dealer Registration for Central Excise Effective from Assistant Commissioner's Signature Date, Not Application Date A discussion on a forum revolves around when a dealer is considered registered for Central Excise purposes-whether from the date of application or the date of the Assistant Commissioner's signature. It is clarified that registration is effective from the date of the Assistant Commissioner's signature, and a dealer cannot issue cenvatable invoices or pass on cenvat credit before that. One participant mentions that a registered dealer can issue modvat invoices for previous periods. Another participant highlights a case where a dealer did not receive a registration certificate for 625 days, affecting transactions.