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 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.