Mvat registration

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Practicing CA (Querist)
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29 March 2012 An Individual assessee, carrying 2 separate Proprietary concerns (one is providing export services) has not crossed minimum turnover limit in case of any of proprietary concern, while calculating MVAT registration limit the turnover should include both firms collective turnover or separate? Also how will he apply for MVAT Registration for both proprietor firms or for one firm (when both are under one PAN). Please help???

Prakash Kochar

Prakash Kochar (Expert)
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02 April 2012 Agreegate turnover of both prop. businesses is to be consider for calculating turnover limit.
Will submit application in name of main business and will show other trade name as additional business. TIN cetificate will be issued in name of main business and for additional place of business, under the same TIN no.

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