Chapter III

Registration

22. Liability to register.

(1) Omitted by Act 4 of 2010 w.e.f. 1.4.2010.

(2) Every dealer who at any time has reason to believe that his taxable turnover is likely to exceed (ten) lakh rupees during any year after the year ending Thirty First day of March 2015 shall be liable to be registered and report such liability forthwith or on such date as may be notified by the Government.

(3) Every dealer whose taxable turnover exceeds eighty three thousand three hundred thirty  in any one month after the date from which the tax shall be levied, in accordance with Section 3,shall register forthwith.

(4) Every dealer to whom a business or part of a business is transferred by another dealer who is liable to be registered under this Act, shall apply for registration from the date of that transfer, if he is not already registered.

(5) Every dealer liable to register under sub-sections (2), (3) or (4) shall report his liability to be registered in the prescribed manner at the end of the month on which that liability arises or on such date as may be notified under sub-section (2).

(6) Every dealer who obtains or brings taxable goods from outside the State, whether as a result of purchase or otherwise, shall be liable to be registered after such first purchase or procurement irrespective of the value of goods purchased or procured and shall report such liability at the end of the month in which such purchase or procurement takes place.

(7) Every dealer who exports taxable goods is liable to register after the first export and shall report such liability at the end of the month in which such export takes place.

(8) Every dealer who effects sale of taxable goods in the course of interstate trade or commerce or dispatches taxable goods to a place outside the State is liable to register after the first sale or dispatch and shall report such liability at the end of the month in which such sale or dispatch takes place.

(9) Every casual trader and every non-resident dealer or his agent shall be liable to register before the commencement of his business irrespective of the value of the taxable goods sold and shall report such liability forthwith.

(10) In determining whether a person is liable to be registered under sub-sections (1), (2) or (3), the prescribed authority may have regard to the total or taxable turnover or total receipts of any other person where both persons are associates, and, where the prescribed authority deems that any business has been deliberately broken up into smaller businesses to avoid registration, the prescribed authority may issue a notice requiring those businesses to be registered as one business entity.