10 November 2012
Mr Author, Under each VAT Act in India it is madatory for dealer to get registered when his sales exceeds certain minimum level(threshold) and also for a seller engaged in interstate export and import and casual trade transactions.Sometimes people need to have a registration and TIN no. before commencing a business(like bidding for a govt contract starting import or export etc).In such cases they can voluntarily opt for a registration,which is called voluntary registration.....MJK