ONLINE DVAT REGISTRATION : -- MANDATORY OR VOLUNTARY WHAT TO APPLY ??

Now days for Trading goods online via. Flipkart , Amazon , Snapdeal , Shopclues etc. every dealer is required by such e commerce sites to obtain DVAT registration certificate so as to enroll themselves as dealer on such e commerce sites. 
 
In that case, If a person is willing to start new business then he shall apply for voluntary registration otherwise Mandatory registration.
 
Let me tell you the difference between Mandatory & Voluntary registration
 
Mandatory Registration [Section 18]
 
 
(1)  Every dealer is mandatorily required to apply for registration within 30 days under DVAT Act if -
 
              (a)  The dealer’s turnover in the Current Year exceeds the taxable quantum (
                           i.e.Rs.20 Lakh); or
 
              (b)  The dealer is liable to pay Central Sales Tax (CST); or
 
 
             (c ) The dealer is liable to be registered under Central Sales Tax(CST) Act
                    1956; or
 
              (d) The dealer is already registered under Central Sales Tax(CST) Act 1956; or
 
              (e) The Dealer who imports for sale of any goods into Delhi, (Such dealers are 
                    mandatorily required to  apply for registration under every circumstances); or
 
               (f)  The dealer’s turnover in the year preceding the Commencement of this Act 
                    exceeds the Taxable quantum (i.e. Rs.20 Lakh ); or
 
 
(2)  Taxable quantum of a dealer shall be twenty lakh rupees (Rs.20,00,000) or such
       amount as may be specified by the Government by notification in the official
       Gazette.
 
 
(3) The Taxable quantum of a dealer shall not include turnover from -
           (a)   Sales of Capital Assets;
            (b) Sales made in the course of winding up the dealer’s activity; and
            (c) Sales made as part of the permanent diminution of the dealer’s activities.
 
 
Voluntary Registration [Section 18]
 
 
(4) Any person who is not mandatorily required to be registered, may voluntarily apply
     for registration who-
 
            (a) Is a dealer; or
            (b) Intends from a particular date to undertake activities which would make him a
                  dealer.
 
 
 
For DVAT Registration , Queries & Suggestions
 
Feel free to reach me : ANKIT GUPTA
 
MAIL ME: dvatsolution@gmail.com
 
WATSAPP ME : 9811985576