Section 19(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)Mandatory registration: Every dealer is required to apply for registration and to be registered under this Act if:(a)the dealers turnover in the year preceding the commencement of this Act exceeded the taxable quantum; or(b)the dealers turnover in the current year exceeds the taxable quantum;Provided that a dealer dealing exclusively in goods mentioned in First Schedule shall not be required to register.
