Section 18(1) in The Delhi Value Added Tax Act, 2004
(1)Every dealer is required to apply for registration under this Act if-(a)the dealer's turnover in the year preceding the commencement of this Act exceeded the taxable quantum; or(b)the dealer's turnover in the current year exceeds the taxable quantum; or(c)the dealer is liable to pay tax, or is registered or required to be registered under Central Sales Tax Act, 1956 (74 of 1956):Provided that a dealer dealing exclusively in goods mentioned in the First Schedule shall not be required to register.Explanation : For the purposes of this section, in case of dealers involved in execution of works contracts, the taxable quantum shall be calculated with reference to the total contract amount received.
