Regarding mvat resgitration

Hi,

I want to register my client under MVAT TIN number. My question is

1) We are not maintained books of account yet..but we will maintain it after year end and fill income tax return (He is retailer)...Is it Okay for registration purpose??

2)Now his gross purchase is around 5 lac within Maharashtra and OMS Purchase is 40 Thousand....Is it Okay for registration purpose??

Please guide me how I can proceed further...