Section 19 in Arunachal Pradesh Goods Tax Act, 2005
19. Mandatory and voluntary registration.
(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.(2)Taxable Quantum: For the purposes of this Act, taxable quantum" of a dealer is such amount, not exceeding Rupees five lakh, as may be prescribed.Explanation. - For the purpose of computation of taxable quantum, the turnover of sales effected by a dealer shall be taken into account irrespective of whether such sales are taxable under this Act or not or occur inside Arunachal Pradesh.(3)The taxable quantum of a dealer shall not include turnover from: .(a)sales of capital assets;(b)sales made in the course of winding up the dealers activities; and (c) sales made as part of the permanent diminution of the dealers activities.(4)Voluntary registration: Any person who is not required by sub-section (1) to be registered but who:(a)is a dealer; or(b)intends from a particular date to undertake activities which would make him a dealer, may apply for registration.
