Charging VAT/CST mandatory?

dvat registration is mandatory after turnover crosses 20 Lacs.

vat has to applied on invoices since Vat registration has been taken.

dealer have to charge VAT and adjust output vat with Input vat and pay accordingly.

Thank you sir! He has not charged any VAT till now. The registration was taken in February 2016. And the online sales is around Rs.25000 so far. What should be done now while filing dvat return? Can nil return be filed in that case?

sales and purchases will be recorded in return

from date when vat registration is taken.

please let me know for further clarity

Neither VAT has been charged on purchases nor on sales. There are no purchase invoices as well. Does that mean now it has to be paid out of pocket?

when there are no purchase invoice then

on what basis he is selling goods.

what is source of such sale must be mentioned.

as he has to mention both purchase and sales in return whether from registered dealer or unregistered dealer.

also sales which he is making is inclusive of vat.

and will be required to calculate basic value of goods and then output vat will be calculated