levy of vat

my client is a new trader in Delhi and he want tin number voluntary as its turnover is only 5 lakh my concern is that if the registration limit is 20 lakh and if he obtain Tin number voluntary at 5 lakh than he should start charging vat on his sale or wait till he cross threshold limit of 20 lakh .please guide me with any reference
Replies (1)

No liability to charge VAT before crossing basic exemption limit, even if voluntary registration obtained.

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