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5.       Time to apply for Registration

          1)    (a)  Every dealer who is required to register under sub-section (2) of Section 17, shall apply for registration not later than fifteen days but  not earlier than forty five days prior to the anticipated date of the first taxable sale.

                 (b)  Every dealer who is required to register under sub-section (3) of Section 17 shall make an application by the 15th of the month subsequent to the month in which the liability to register for VAT arose.

                 (c)  i)   Every dealer who is required to register under sub-section (7) of Section 17 shall make an application for registration fifteen days prior to commencement of business, where his taxable turnover is estimated to exceed rupees five lakhs in the next twelve consecutive months.

                        ii)  In the case of a dealer who is required to register under sub-section (7) of Section 17 when his taxable turnover for the preceding twelve months exceeded rupees five lakhs, the dealer shall make an application by the fifteenth of the month subsequent to the month in which the taxable turnover exceeded rupees five lakhs.

          2)      Every dealer who is required to register under sub-section (5) of Section 17  shall apply for registration fifteen days prior to the anticipated date of first taxable sale but not earlier than forty five days prior to the anticipated date of first taxable sale unless an application is made under sub rule (4).

          3)      Any dealer effecting sales of goods liable to tax under this Act may apply to register under clause (a) of sub-section (6) of Section 17 and such registration shall be subject to the conditions prescribed in rule 8.          

4)              Any dealer intending to effect sales of goods liable to tax under the Act may

        apply to register under clause (b) of sub-section (6) of Section 17 and such registration   shall be subject to the conditions prescribed in  Rule 9.

ILLUSTRATION OF TIME TO APPLY FOR REGISTRATION IS GIVEN BELOW:

Sl.No

Rule

Section in the Act

Type of Registration

Time to apply

Example

1     17(2)      5(1)(a)    New dealer          Apply not later than      -     Expected date of

                                   commencing         15 days but not                taxable sale is

                                   business               earlier than 45                  20.7.2005

                                                              days prior to the           Time to apply for

                                                              anticipated date            VAT registration is

                                                              of first taxable sale        between 5.6.2005

                                                                                                  and 5.7.2005

2     17(3)      5(1)(b)   Running business Apply by the 15th         Liability to register

                                    (A TOT dealer     of the month                     for VAT arose on

                                    or unregistered     subsequent to the              31.8.2005.

                                    dealer)                 month in which the        -  Time to apply for

                                                               obligation / liability            VAT registration

                                                               to register for                    is on or before

                                       VAT arose.                     15.09.2005.

                                                                                                   -   Review the taxable

                                                                                                       turnover for the

                                                                                                       preceding 3 months at

                                                                                                       the end of each month

3      17(4)        4(4)      Dealers                No need to apply          -  Deemed registration

                                    registered             for fresh VAT                   for VAT for those

                                    under APGST      registration                       dealers who are

                                    Act and                                                       allotted TINs.

                                    allotted TIN.

4      17(5)        5(2)      Dealers liable       Apply for registration    -  Expected date of

                                    for VAT              not later than 15 days       transaction /

                                    registration           but not earlier than 45       first taxable sale

                                    irrespective          days prior to making         20.8.2005

                                    of taxable             sales or transactions      -  Time to apply is

                                    turnover               requiring VAT                  between 5.7.2005

                                                               registration                       and 5.8.2005

5      17(6)(a)   5(3)      Existing                Since it is a voluntary                 -

                                    business               registration, dealers

                                    effecting               can apply when they

                                    taxable sales        require VAT

                                    & having no         registration.

                                    liability to

                                    register for

                                    VAT but

                                    opting to

                                    register for VAT.

6      17(6)(b)   5(4)      New business      No time limit.                A dealer setting up a

                                    intending to                                              factory and anticipating

                                    effect taxable                                           first taxable sale after,

                                    sales (start up                                           say, 20 months can

                                    business) and                                           apply any time.

                                    applying for

                                    VAT registration.

7      17(7)        5(1)      New business      Apply for TOT             -  Expected date of

                        (c)(i)     who has a            registration 15                  commencement

               reason to               days  prior to                    of business:

                                    believe that          commencement                20.8.2005

                                    his taxable            of business.                   -  Time to apply for

                                    turnover in a                                                TOT registration is 

                                    period of next                                              on or before

                                    twelve months                                              05.08.2005.

                                    will exceed

                                    Rs.5,00,000

                                    and has no

                                    obligation

                                    for VAT

                                    registration                                             

8      17(7)        5(1)      Existing                When taxable               -  Taxable turnover for

                        (c)(ii)    business which     turnover for the                 preceding 12

                                    is neither              preceding 12 months        months  exceeded

                                    registered             exceeded Rs.5,00,000     Rs.5,00,000 on

                                    for VAT nor        apply by 15th of the          31.7.2005

                                    for TOT               month subsequent to     -  Time to apply for

                                                               the month in which            TOT  registration is

                                                               the taxable turnover          15.8.2005.

                                                               exceeded Rs.5 lakhs     -  Review the taxable

                                                                                                       turnover for the

                                                                                                       preceding 12

                                                                                                       months at the end

                                                                                                       of each month.

9      17(8)        4(3)      Dealers                No need to apply          -  Deemed registration

                                    registered             for fresh TOT                   for TOT

                                    under APGST      registration.

                                    Act 1957 and

                                    had taxable

                                    turnover

                                    exceeding

                                    Rs.5,00,000

                                    but below

                                    Rs.40,00,000

                                    for the

                                    period from

                                    1.1.2004 to

                                    31.12.2004