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 commencing business Apply not later than 15 days but not earlier than 45 days prior to the anticipated date of first taxable sale Expected date of taxable sale is 20.7.2005 Time to apply for VAT registration is between 5.6.2005 and 5.7.2005
2 17(3) 5(1)(b) Running business (A TOT dealer or unregistered dealer) Apply by the 15th of the month subsequent to the month in which the obligation / liability to register for VAT arose. Liability to register for VAT arose on 31.8.2005.

Time to apply for VAT registration is on or before 15.09.2005.

Review the taxable turnover for the preceding 3 months at the end of each month
3 17(4) 4(4) Dealers registered under APGST Act and allotted TIN. No need to apply for fresh VAT registration Deemed registration for VAT for those dealers who are allotted TINs.
4 17(5) 5(2) Dealers liable for VAT registration irrespective of taxable turnover Apply for registration not later than 15 days but not earlier than 45 days prior to making sales or transactions requiring VAT registration Expected date of transaction /first taxable sale 20.8.2005

Time to apply is between 5.7.2005 and 5.8.2005
5 17(6)(a) 5(3) Existing business effecting taxable sales & having no liability to register for VAT but opting to register for VAT. Since it is a voluntary registration, dealers can apply when they require VAT registration.  
6 17(6)(b) 5(4) New business intending to effect taxable sales (start up business) and applying for VAT registration. No time limit. A dealer setting up a factory and anticipating first taxable sale after, say, 20 months can apply any time.
7 17(7) 5(1) (c)(i) New business who has a     reason to believe that his taxable turnover in a period of next twelve months will exceed Rs.5,00,000 and has no obligation for VAT registration Apply for TOT registration 15 days  prior to commencement of business. Expected date of commencement of business: 20.8.2005

Time to apply for TOT registration is on or before 05.08.2005.
8 17(7) 5(1) (c)(ii) Existing business which is neither registered for VAT nor for TOT When taxable turnover for the preceding 12 months exceeded Rs.5,00,000 apply by 15th of the month subsequent to the month in which the taxable turnover exceeded Rs.5 lakhs Taxable turnover for preceding 12 months  exceeded Rs.5,00,000 on 31.7.2005

Time to apply for TOT  registration is 15.8.2005.

Review the taxable turnover for the preceding 12 months at the end of each month.
9 17(8) 4(3) Dealers registered under APGST 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 No need to apply for fresh TOT registration. Deemed registration for TOT