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:
From the first day of the month following the month subsequent to the month in which application for registration is made after 15th of month.