This is regarding rules under MVAT
I have purchased a flat in 2008 and completed all payments by 2010. The building recieved its CC in 2011. Now the builder is asking for VAT on payments made as per the sale agreement. However the VAT registration date for the builder is in 2012. As per my knowledge if a builder registers for VAT on a particular date, he is not legally authorized to collect VAT from consumers for a period prior to his VAT registration even though he might be paying VAT himself prior to that. Can some taxation expert confirm the same and if possible provide a link on the MVAT site which confirms the same.