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
