Section 16(2) in The Kerala Value Added Tax Act, 2003
(2)If the prescribed authority after making such enquiries as it may consider necessary, is satisfied that the application is in order and that the particulars furnished therein are correct, it shall register the applicant and issue to him a certificate of registration in the prescribed form.Provided that registration shall be deemed to have been granted with effect from the date of commencement of business irrespective of the date of application for the purpose of, -(a)paying tax under sub-section (5) of section 6, subject to eligibility, and(b)opting for payment of tax under section 8 for the relevant years subject to eligibility:Provided further that new dealers applying for registration and existing dealers having registration may avail this benefit subject to the condition that they shall pay tax under the respective provisions along with interest and will not be entitled for any refunds relating to the period prior to filing of application for registration:Provided also that in the case of dealers against whom an offence has been detected under section 67 of the Act before filing application for registration, registration shall be granted under this sub-section subject to the finalization of the proceedings in respect of the offence so detected.
