Vat Liability arise if dealer get valuntary registration

[Vikas Aggarwal]

Dear Sir,

Please help me to solve the following issues:

A dealer (propriotership) in delhi whose  sale below threshold limit i.e Rs. 10 lakh, but voluntary registered in dvat, can he will be liable to charge vat in our invoice.

Regards,

Vikas Aggarwal.

AI Summary

Dealer Below Rs. 10 Lakh Sales Threshold Must File Nil Returns, Can't Charge VAT Until Limit Surpassed Under DVAT Act. A dealer operating as a proprietorship in Delhi, whose sales are below the threshold limit of Rs. 10 lakh, voluntarily registered for VAT. The dealer inquired whether they are liable to charge VAT on invoices. The response clarified that under the DVAT Act, the dealer can start charging VAT only after surpassing the threshold limit. Until then, they are required to file Nil returns.