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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.No	Section in the Act	Rule	Type of Registration	EDR	Example
1	17(2)	6(1)(a)	New dealer commencing business	From the first day of the month during which the first taxable sale is declared to be made.	Declared date of taxable sale shown is 20.7.2005 Applied for VAT registration on 3-07-2005. EDR is 1.7.2005
2	17(3)	6(1)(b)	Existing business. (A TOT dealer or unregistered dealer).	From the first day of the month subsequent to the month in which the liability to apply for registration arouse.	Liability for registration arose on 31.8.2005 Applied for VAT registration on 11.9.2005 EDR is 1.10.2005
3	17(4)	6(1)(c)	Dealers registered under APGST Act and having liability to register for VAT.	From 01-04-2005	Dealers who are allotted Taxpayer Identification Numbers as on 31.03.2005 are deemed to be registered as VAT dealers.
4	17(5)	6(1)(d)	Dealers liable for VAT registration irrespective of taxable turnover.	From the first day of the month in which the dealer has applied for VAT registration.	Applied for VAT registration on 10.08.2005 EDR is 01.09.2005
5	17(6)(a)	6(1)(e)	Voluntary registration of a existing business	From the first day of the month following the month in which application for registration is made on or before the 15th of the month. From the first day of the month subsequent to the month in which application for registration is made after 15th of month.	Applied for VAT registration on 10.08.2005. EDR is 01.09.2005. Applied for VAT registration on 30.08.2005.
6	17(6)(b)	6(1)(f)	New business intending to effect taxable sales (Start up business)	From the first day of the month in which the dealerhas applied for registration.	Dealer setting up business on 20.07.2005. Applied for VAT registration on 03.09.2005 EDR is 01.09.2005.
7	17(7)	6(2)(a)	New dealer commencing business and estimating his taxable turnover to exceed Rs.5,00,000 for the following 12 consecutive months and not having a liability for VAT registration.	From the first day of the month during which business commenced.	Business commenced on 20.08.2005. EDR is 01.08.2005
8	17(7)	6(2)(b)	Existing business Taxable turnover of whose taxable Rs. 5 lakh in a period of 12 consecutive months.	From the first day of the month in which the obligation to apply for general registration arose.	Taxable turnover of Rs. 5 lakh exceeded on 31.7.2005. Liability to apply for TOT registration i.e. on or before 15.8.2005 EDR is 01-09-2005.
9	17(8)	6(3)	Deemed registration for TOT for existing registered dealers under APGST Act	From 01-04-2005.	EDR is 01-04-2005.