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abhishek (CA FINAL)     14 September 2013

Vat returns and registration?

Mr X had registered under MVAT for his business and paid VAT and filed returns for first 2 yrs, after that the business became difficult and he stopped all the transactions of business did not file any return and didnot even cancel the registration .


During the period of 2 yrs when business was stopped he transfered the business to someone else, but the business was still closed. now after 2 yrs of no business if the new owner wants to start hi business again, should he cancel the old MVAt registration under the name of Mr X and apply for new Registration under MVAT or can he transfer Mr X registration to his name?

 1 Replies

Hari Haran

Hari Haran (CA Finalist)     23 September 2013


Dear Abhishek,

Please check the below MVAT link


Subsection 8 of Sec 16, mentions clearly that Certificate of Regn is personal to the dealer and not transferable.

However, subsection 9 has some exception in the case of conversion of a status of a dealer. But here the dealer person himself is becoming different. Hence this is covered by subsection 8.

So, the new dealer has to obtain a new registration.


Hari Haran


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