Mvat liability

Only after crossing the threshold limit.

Thank You Sir.

i just check section 3(9). and as per this section dealer has to pay tax if he get voluntary registered under mvat even his turnover below Rs. 10 lacs

It reads:: Dealers liable to pay Tax: – [Sec. 3]:: : "A dealer, applying for voluntary registration, shall be liable to pay tax from the date of registration."

Interpreat it as :::: But from the moment its liability arises.

Also read: 

The  proviso  u/s.  3(2)  provides  that  the  dealer  shall  not  be  liable  to  pay  tax  in  respect of such sales as take place during the period commencing on the first day of  April  of  the  financial  year  till  his  turnover  of  sales does not exceed the  relevant  limit  applicable  to  him  under  subsection  (4).  The  expression  ‘does  not  exceed’  indicates  that  the  dealer is  able  to  claim  the  exemption  till  the  point,  he  does  not  cross  the  prescribed  limit. 

But sub section (9) provide that Any person who is not liable to pay tax under the foregoing,provisions of this section but has been voluntarily registered under the provisions of this Act shall be liable to pay tax from the date of effect of the certificate of registration duly granted to him and accordingly nothing contained in the proviso to sub-section (2) shall apply to him in any year

Originally posted by : Karan Sathe
	But sub section (9) provide that Any person who is not liable to pay tax under the foregoing,provisions of this section but has been voluntarily registered under the provisions of this Act shall be liable to pay tax from the date of effect of the certificate of registration duly granted to him and accordingly nothing contained in the proviso to sub-section (2) shall apply to him in any year

Yes Dear, You are correct. Thanks for the clarification.