Mandatory registration: dealers exceeding turnover thresholds or liable under central sales tax must register; voluntary option available. Every dealer must obtain registration when turnover in the preceding or current year exceeds the taxable quantum, or when liable under the Central Sales Tax Act, with an exemption for dealers dealing exclusively in First Schedule goods. For works contracts, the taxable quantum is calculated on total contract receipts. The Government may prescribe or vary the taxable quantum by notification, and imports for sale into Delhi are subject to a nil or notified threshold. Turnover excludes sales of capital assets, sales on winding up, and sales reflecting permanent diminution of activities. Dealers not mandatorily required may apply for voluntary registration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mandatory registration: dealers exceeding turnover thresholds or liable under central sales tax must register; voluntary option available.
Every dealer must obtain registration when turnover in the preceding or current year exceeds the taxable quantum, or when liable under the Central Sales Tax Act, with an exemption for dealers dealing exclusively in First Schedule goods. For works contracts, the taxable quantum is calculated on total contract receipts. The Government may prescribe or vary the taxable quantum by notification, and imports for sale into Delhi are subject to a nil or notified threshold. Turnover excludes sales of capital assets, sales on winding up, and sales reflecting permanent diminution of activities. Dealers not mandatorily required may apply for voluntary registration.
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