10 February 2014
When one trader files required papers before a concerned vat officers and obtains a registration in his office and gets an RC(with TIN) is a registered dealer and a trader who has not done it is an un-registered dealer......mjk
21 February 2015
difference of registration only. one who not having specified turn over for obtaining RC, and he didn't obtain RC is URD. one who having turn over which made him liable to obtain certificate of registration and he did it, or whether he is not liable but still he obtained RC, is registered dealer.
CAclubindia
