(1) The VAT or TOT (i.e., TIN or GRN) registration shall take effect from the first day of the calendar month, in which the application for registration is filed before the authority prescribed.

(1-A) For the registrations issued or re-issued in the month of June, 2014, the Effective Date of Registration (EDR) shall be 02-06-2014.

(2) In the case of the dealers liable for VAT Registration under sub- section (4) of section 17, the VAT registration shall take effect from the date of commencement of the Act.