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Andhra Pradesh Value Added Tax Rules, 2005 History
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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. No. Section in the Act Rule Type of registration EDR Example
1

17(10) 7(1)(a)

Belated application for registration for new dealers commencing business and liable for VAT or TOT registration and dealers liable for

VAT registration irrespective of taxable turnover.

(i) Application /or detection in the month in which the application is due- EDR will be first day of the next month.

    i) Date of first taxable sale shown is 20.07.2005
    -applied for VAT / TOT registration on 31.07.2005
    -EDR is 01.08.2005

7(1)(b)  (ii) Application or detection in the following month- EDR will be first day of the month.

    (ii) date of taxable sale is 20.7.2005
    -applied for VAT / TOT registration on 16.08.2005
7(1)(c)  (iii) Application or detection in the subsequent months - EDR will be first day of the month of application or detection.

    (iii) date of first taxable sale is 20.7.2005
    -applied for VAT / TOT registration on 15.10.2005
    - EDR is 1.10.2005
2 17(10) 7(1)(a)

Belated application for registration for VAT or TOT by existing dealers exceeding registration threshold. (i) Application or detection in the month in which the application was due - EDR will be first day of the subsequent month.

(ii) Application or detection in the following month in which application was due- EDR will be first day of the month in which the application is received.

(iii) Application or detection in the subsequent months - EDR will be first day of the month in which application or detection was made.

i) liability for VAT /TOT on 31.8.2005

- applied for VAT /TOT registration on 25.09.2005

- EDR is 1.10.2005

(ii) liability for VAT /TOT on 31.8.2005 - applied for VAT /TOT registration on 10.10.2005

- EDR is 01.10.2005

iii) liability for VAT /TOT on 31.08.2005

-applied for VAT/TOT registration on 19.12.2005

-EDR is 01.12.2005