|
7.
Belated application for Registration
1) In the case of belated application for
registration submitted after the time limit prescribed in Rule 5,
registration shall take effect as below,-
(a) where the application was made in the month it was
due or where it is established by the authority prescribed in the same month
in which it was due, the effective date of registration will be the first
of the next month;
(b) where the application or detection was made in the
subsequent month following the month it was due, the effective date of
registration will be first of the month the application or detection was made;
(c)
where the application or detection was made in the months subsequent
to those defined in (a) and (b) of this sub-rule, the effective date of
registration will be first of the month in which the application or
detection was made;
ILLUSTRATIONS
FOR EFFECTIVE DATE OF REGISTRATION (EDR) UNDER THIS RULE FOR BELATED
APPLICATIONS ARE GIVEN BELOW:
Sl.
Section
Type of
No.
in the Rule registration
EDR
Example
Act
1
17(10) 7(1)(a) Belated
(i) Application or i)
Date of first taxable
application
detection in the
sale shown is
for registration month in which the
20.07.2005
for new dealers application is due
- applied for VAT /
commencing - EDR will be the
TOT registration
business and first day of the
on 31.07.2005
liable for VAT subsequent month.
- EDR is 1.08.2005
7(1)(b) or TOT
(ii) Application or ii) date of
taxable sale
registration
detection in the
is 20.7.2005
and dealers following
month -
applied for VAT /
liable for
- EDR
will be first
TOT registration on
VAT registrationday of the month.
16.08.2005
irrespective of
- EDR is 1.08.2005
7(1)(c) taxable turnover. (iii) Application or
iii) date of first taxable
detection in the
sale is 20.7.2005
subsequent months - applied for
VAT /
- EDR will be first
TOT registration
day of the month
on 15.10.2005
of application or
- EDR is 1.10.2005
detection.
2
17(10) 7(1)(a) Belated
(i) Application or i)
liability for VAT /
application for detection in the
TOT on 31.8.2005
registration for month in which the
- applied for VAT /
VAT or TOT application was due
TOT registration on
by existing -
EDR will be first day 25.09.2005
dealers
of the subsequent - EDR
is 1.10.2005
exceeding
month.
registration
threshold.
(ii) Application or ii) liability
for VAT /
detection in the
TOT on 31.8.2005
following month in -
applied for VAT /
which application was TOT registration
due - EDR will be first on 10.10.2005
day of the month in - EDR is
01.10.2005
|