https://www.taxtmi.com/forum/issue?id=4480 Under section 17(2) UPVAT a dealer may obtain registration after the statutory thirty day period by depositing the late fee; the late fee payment condones the offence of delayed registration. Assessing officers commonly grant registration from the date of application, and the Department should state on the registration certificate the date from which the dealer is liable to collect and deposit VAT. No relevant judicial authority was identified in the reply. en-us Mon, 06 Aug 2012 19:19:02 +0530 Thu, 23 Jan 2025 15:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4480 Under section 17(2) UPVAT a dealer may obtain registration after the statutory thirty day period by depositing the late fee; the late fee payment condones the offence of delayed registration. Assessing officers commonly grant registration from the date of application, and the Department should state on the registration certificate the date from which the dealer is liable to collect and deposit VAT. No relevant judicial authority was identified in the reply. Discussion-Forum VAT / Sales Tax Mon, 06 Aug 2012 19:19:02 +0530 https://www.taxtmi.com/forum/issue?id=4480