Section 16(1) in The Kerala Value Added Tax Act, 2003
(1)An application for registration shall be made to such authority, in such manner and within such period as may be prescribed and shall be accompanied by a fee as specified in the table below. -Provided that a dealer getting registered under clause (ii) of sub- section (2) of section 15 shall not be required to pay the registration fee specified in this sub-section; but only the fee for renewal of registration specified under sub-section (7):Provided further that where the dealer is an authorized retail or wholesale distributor of rationed articles under the Kerala Rationing Order, 1966, his total turnover for the purpose of this sub- section shall not include the turnover in respect of such goods:Provided also that in the case of casual trader, the minimum registration fee to be paid shall be two thousand five hundred rupees per month and the maximum period of validity of registration certificate shall be three months from the date of issue of certificate.Provided also that where a dealer liable to get registered under subsection (1) of section 15 is also liable to get registered under the provisions of the Kerala General Sales Tax Act, 1963 (15 of 1963), notwithstanding anything contained in the said Act, he shall not be required to pay the fee prescribed under the provisions of the said Act for the year if he has paid the fee specified under this section for the said year for the total turnover both under this Act and also under the said Act.Provided also that a person shall not be entitled for more than one registration under this Act.
