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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:
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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
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