Registration of Dealers

The Andhra Pradesh Value Added Sales Tax Act, 2003

Tax200387 sections5 chapters

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Chapter III REGISTRATION

Statutory text

(1) Every dealer other than a casual trader shall be liable to be registered in accordance with the provisions of this Act.
(2) Every dealer commencing business and whose estimated taxable turnover for twelve consecutive months is more than Rs.20 lakhs (rupees twenty lakhs) shall be liable to be registered as a VAT dealer before the commencement of business.
(3) Every dealer whose taxable turnover in the preceding three months exceeds Rs.5 lakhs (rupees five lakhs) or in the twelve preceding months exceeds Rs. 20 lakhs (rupees twenty lakhs) shall be liable to be registered as a VAT dealer.
(4) Every dealer whose taxable turnover in the period of twelve months prior to the commencement of this Act, is more than Rs.20 lakhs (rupees twenty lakhs), shall be liable to be registered as a VAT dealer.
(5) Notwithstanding anything contained in sub-sections (2),
(3) and (4), the following classes of dealers shall be liable to be registered as VAT dealers irrespective of their taxable turnover namely,—
- (a) every dealer importing goods in the course of business from outside the territory of India;
- (b) every dealer registered or liable to be registered under the Central Sales Tax Act 1956, or any dealer making purchases or sales in the course of inter-State trade or commerce or dispatches any goods to a place outside the State otherwise than by way of sale;
- (c) every dealer residing outside the State but carrying on business within the State and not having any permanent place of business;
- (d) every dealer liable to pay tax on goods listed in Schedule VI;
- (e) every commission agent, broker, declared agent, auctioneer or any other mercantile agent by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any non resident principal;
- (f) every dealer availing industrial incentive in the form of a tax holiday or tax deferment.
(6) Any dealer effecting or intending to effect sales liable to tax under this Act and who is not otherwise liable to register may also opt for registration as a VAT dealer and such registration shall be subject to the conditions that may be prescribed.
(7) Every dealer not registered or not liable for registration as VAT dealer and who sells any goods and has a taxable turnover exceeding Rs. 3 lakhs (rupees three lakhs) in a period of twelve consecutive months or has reason to believe that his taxable turnover in a period of twelve consecutive months will exceed Rs.3 lakhs (rupees three lakhs) shall apply for registration as TOT dealer in the manner prescribed.
(8) Subject to the provisions contained in sub-section (5), every dealer who held a registration certificate under the Andhra Pradesh General Sales Tax, Act 1957 shall be deemed to be registered as TOT dealer under this Act provided the dealer had a taxable turnover exceeding Rs.3 lakhs (rupees three lakhs) but below Rs.20 lakhs (rupees twenty lakhs) for the year ending 31st March, 2003 and had not discontinued his business or his Registration Certificate had not been cancelled before the date of commencement of this Act.
(9) Where a registered dealer dies or transfers or otherwise disposes of his business in whole, the successor or the transferee, unless already in possession of registration shall be liable to be registered under this Act.
(10) An application for registration shall be made to the authority prescribed, in such manner and within such time as may be prescribed.
(11) If the authority to whom an application is made under sub-section
(10) is satisfied that the application is bonafide and is in order and in conformity with the provisions of this Act and the rules made thereunder, he shall register the applicant and grant him a certificate of registration in the prescribed form.

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