- the dealer’s turnover in the current year exceeds the specified taxable quantum; or
- the dealer is liable to pay tax, or is registered or required to be registered under Central Sales Tax Act, 1956 (74 of 1956):
As per DVAT (Amendment ) Act, 2013, Notification No. – F.14(4)/LA-2013/cons Law /11 dated 28th March, 2013, Taxable Quantum is increased from Rs.10.00 Lakhs to Rs.20.00 Lakhs.
Registration under DVAT Act can be obtained on voluntary basis also having NIL turnover.
As per DVAT Notification No.F.7(453)/Policy/VAT/2012/298-308 dt. 18th June, 2013 , no security would be required to be furnished by the dealers for applying registration with the Department, till further orders with effect from 1st July, 2013