Vat returns for unregistered period by builders

As an unregistered dealer, you are not eligible for input tax credit. You do not have to file returns as an unregistered dealer. So, if you are filing delayed returns, file from the date you became a registered dealer.

Thanks for reply sanjay.

But are you sure about that ? because builders have been brought into ambit of VAT act from 2006.

and my client accordingly liable for vat from 2010. thats why i am confused. Circulars issued by sales tax department do not clarify this aspect

Oh sorry and thanks for bringing that to notice.

It seems registration is to be done before 16/8/12 and payment of taxes, interest and late fees for the last six years(effectively since june 2006) and compounding fees of rs 5000 for all unregistered period and application for ADM relief be done before 31/8/12 itself. Since your client has registered only after the said date, i'm not completely sure as to the procedure. But he is liable to pay taxes from 2010 itself. I may not be 100% correct but i hope this helps