Registration

Sir there is a 1 medical store with 2 partner they opened there bank A/c on 1 Jan 2014 & Partnership Deed As on 3 April 2013 and they started there bussiness and purchase something 40 lakhs & sales Something in Cash 25 lakhs & in Bank 4 lakhs so in MVat Registration in Turnover Effective Date they are asking. so if from starting 1 day of puchase bill i will maintain there records so can they get setoff after Registration. Please Reply Sir .let me know the solution for this.