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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
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