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6.       Effective date of Registration

          1)      The VAT registration shall take effect,-     

                   (a)     from the first day of the month during which the first taxable sale is declared to be made in the case of registration under sub-section (2) of Section 17; or   

                   (b)     from the first day of the month subsequent to the month in which the requirement to apply for registration arose in the case of registration under sub-section (3) of Section 17;  or        

                   (c)     from the date of commencement of the Act in the case of dealers liable for VAT registration under sub-section (4) of Section 17;     

                   (d)     from the first day of the month in which the dealer becomes liable for registration under sub-section (5) of Section 17;  or        

                   (e)     in the case of a dealer in business opting for registration as a VAT dealer under clause(a) of sub-section (6) of Section 17,-   

                            i)   where the application is made, on or before the 15th of the month, the effective date will be the 1st day of the month following the month in which the application was made;        

                            ii)  where the application is made, after the 15th of the month, from  the 1st day of the month following the month subsequent to the month in which the application was made;          

                   (f)      from the 1st day of the  month in which the dealer applied for registration  under clause(b) of sub-section (6)  of Section 17;               

          2)      In the case of registration under sub-section (7) of Section 17, the general registration for turnover tax shall take effect,-  

                   (a)     from the 1st day of the month during which business commenced in the case of a dealer starting  business and who does not register for VAT, and who has no liability to register for VAT but whose estimated taxable turnover is more than rupees five lakhs for the following twelve consecutive months;

                   (b)     from the first day of the month subsequent to the month in which the obligation to apply for general registration arose in the case of a  dealer, whose taxable turnover exceeded rupees five lakhs in a period of twelve consecutive months

          3)      In the case of deemed registration under sub-section (8) of Section 17, the general registration shall take effect from the date of commencement of the Act.

 

ILLUSTRATIONS FOR EFFECTIVE DATE OF REGISTRATION (EDR) UNDER THIS RULE FOR APPLICATIONS RECEIVED IN TIME ARE GIVEN BELOW:

 

Sl.   Section                    Type of                      EDR                      Example

No.   in the     Rule     registration

           Act                                                             

1     17(2)      6(1)(a)    New dealer          From the first day         -  Declared date of

                                   commencing         of the month during           taxable sale shown

                                   business               which the first taxable       is 20.7.2005

                                                              sale is declared to         -  applied for VAT

                                                              be made.                          registration on

                                                                                                      3.7.2005

                                                                                                  -  EDR is 1.7.2005  

2     17(3)      6(1)(b)   Existing                From the first day of     -  Liability for

                                   business.              the month subsequent       registration arose 

                                   (A TOT dealer     to the month in which        on 31.8.2005

                                   or unregistered     the liability to apply       -  Applied for VAT

                                   dealer).                for registration arose.        registration on

                                                                                                      11.9.2005

                                                                                                  -  EDR is 1.10.2005

3     17(4)      6(1)(c)    Dealers                From 1.4.2005             -  Dealers who are

                                   registered                                                    allotted Taxpayer

                                   under APGST                                             Identification

                                   Act and having                                             Numbers

                                   liability to                                                     as on 31.03.2005

                                   register for                                                   are deemed to be

                                   VAT.                                                          registered as VAT

                                                                                                      dealers.

                                                                                                   -  EDR is 01.04.2005

4     17(5)      6(1)(d)   Dealers liable       From the first day of     -  Expected date of

                                    for VAT              the month in which the      transaction / sale

                                    registration           dealer has applied             under

                                    irrespective          for VAT registration.        the Act  is on

                                    of taxable                                                    20.08.2005

                                    turnover                                                   -  Applied for VAT

                                                                                                       registration on 

                                                                                                       05.08.2005

                                                                                                   -  EDR is 01.08.2005

5     17(6)(a)  6(1)(e)    Voluntary             From the first day        - Applied for VAT

                                   registration           of the month                   registration on

                                   of a existing          following the month         10.08.2005

                                   business               in which application      - EDR is 01.09.05

                                                              for registration is

                                                              made on or before

                                                              the 15th of the month.  

                                                              From the first day        - Applied for VAT

                                                              of the month following     registration on

                                                              the month subsequent     30.08.2005

                                                              to the month in which   - EDR is 01.10.2005.

                                                              application for

                                                              registration is made

                                                              after 15th of month.       

6     17(6)(b) 6(1)(f)    New business      From the first day of    - Dealer setting up 

                                   intending to          the month in which          business on

                                   effect taxable       the dealer has applied     20.7.2005.

                                   sales (Start up      for registration.            - Applied for VAT

                                   business)                                                   registration on

                                                                                                    03.09.2005

                                                                                                 - EDR is 01.09.2005.

7     17(7)      6(2)(a)    New dealer          From the first day        - Business commenced

                                   commencing         of the month during         on 20.08.2005.

                                   business and        which business             - EDR is 01.08.2005

                                   estimating his        commenced.

                                   taxable

                                   turnover to

                                   exceed

                                   Rs.5,00,000

                                   for the following

                                   12 consecutive

                                   months and not

                                   having a liability

                                   for VAT

                                   registration.                                                

8     17(7)      6(2)(b)   Existing business  From the first day of     -  Taxable turnover of

                                   whose taxable      the month subsequent       Rs.5,00,000

                                   turnover exceeds  to the month in which        exceeded

                                    Rs.5,00,000 in a  the obligation to                on 31.7.2005.

                                    period of 12         apply for general           -  Liability to apply for

                                    consecutive          registration arose.             TOT registration i.e.

                                    months.                                                       on or before

                                                                                                       15.8.2005

                                                                                                   -  EDR is 01.09.2005.

9      17(8)        6(3)      Deemed               From 1.4.2005             - EDR is 01.04.2005 

                                    registration          

                                    for TOT for

                                    existing

                                    registered

                                    dealers under

                                   APGST Act