| 8. Voluntary Registration
1) A VAT dealer registered under clause (a) of sub-section (6) of Section 17 shall fulfill the following requirements namely,- (a) the dealer shall be making taxable sales; (b) the dealer shall have a prominent place of business owned or leased in his name; (c) the dealer shall have a bank account; (d) the dealer shall not have any tax arrears outstanding under The Andhra Pradesh General Sales Tax Act, 1957 or The Central Sales Tax Act, 1956 or under the Act. 2) A VAT dealer registered under clause (a) of sub-section (6) of Section 17, shall,- (a) maintain the full records and accounts required for VAT; (b) file accurate and timely VAT returns and pay any tax due; (c) remain registered for 24 months from effective date of registration. 3) Where VAT dealer registered under clause (a) of sub-section (6) of Section 17 fails to file timely tax returns and fails to pay any tax due and his taxable turnover remains under the limits specified in sub-sections (2) and (3) of Section 17, the authority prescribed shall cancel such registration after giving the VAT dealer the opportunity of being heard.
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