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