5. Time to apply for Registration

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:

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