The scheme of Delhi Value Added Tax Act, 2004 (herein after referred as ‘DVAT’) provides for two type of registration: One Voluntary Registration and Second Mandatory Registration. 

A dealer applies for voluntary registration in cases where he is not required to get mandatory registration and he is a dealer or he intends to start his business in Delhi from a particular date which would make him a dealer. It is not necessary for dealer who starts his business in Delhi to get itself registered with the Sales Tax Department at the time of starting his business until it becomes mandatory for a dealer to get itself registered with the department upon the following developments: 
In case of a dealer when already engaged in a business, his turnover in the current year exceeds Rs 10,00,000.
He is liable to pay tax or is registered or required to be registered under Central Sales tax Act, 1956 ie. Dealer has conducted any inter state sale or purchase.
In case of Casual Trader, three days prior to commencement of the business activity in Delhi.
For registration purposes the turnover does not include sale of capital assets, sales made in the course of winding up of business and sales made in the course of a permanent diminution of the dealer’s activity. In the case of dealers involved in the execution of works contracts, the turnover includes the total contract amount.