Any dealer conducting a business or intending to conduct a business may apply to be registered for VAT. However all persons conducting a business must register for VAT from the date they commence business if they believe their taxable turnover will exceed a threshold of Rs.50 lakhs in 12 consecutive calendar months. All dealers must register for VAT if their taxable turnover exceeds Rs.10 lakhs for the preceding three consecutive calendar months. Regardless of their taxable turnover the following dealers must register for VAT at the commencement of their business: Every dealer importing goods in the course of business from outside the territory of India; Every person residing outside the State but carrying on business within the State; Every dealer registered or liable to be registered under the Central Sales Tax Act 1956, or any dealer making purchases or sales in the course of inter-state trade or commerce or dispatches any goods to a place outside the State otherwise than by way of sale; Every dealer liable to pay tax at Special rates specified in Schedule VI of the AP VAT Act 2005; Every commission agent, broker, del credere agent, auctioneer or any other mercantile agent by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of his non-resident principal; Every person availing an industrial incentive in the form of a tax holiday or tax deferment; Every dealer executing any works contract exceeding Rs 5 lakhs for the State Govt. or a local authority and any dealer executing works contracts and opting to pay tax by way of composition.

If your taxable turnover exceeds Rs.7.5 Lakhs but not Rs.50 Lakhs for the 12 months you are liable for TOT registration

Please note that for getting registered under CST ACT, prior registration under VAT is mandatory. The dealers who are registered under VAT can apply for CST registration in form CST A (“Application for CST registration”), which is obtainable from your Tax Office or available online.

A dealer seeking Registration under the TVAT or CST Act, now has an option to utilize any of the following facilities to apply for registration:
1) Through TS - IPass: A dealer can file VAT/CST registration application through the TS -I Pass portal & also upload the Documents online
2) Through Online mode: A dealer can file VAT/CST registration application ONLINE on the CTD Portal and also scan & upload the Supporting documents through the CTD Portal
3) Through Courier/ Registered Post: A dealer can file an application Online/Offline and send the supporting documents to the Office of the Concerned registering Authority through Courier or Registered Post
4) In person before the Central registration Unit (CRU) or the Concerned Registration Authority: A dealer can submit his application and all supporting documents before the Registration Authority in person.
Important: If a dealer is a “proprietary concern” applying for Registration in “Sensitive Commodities”, he must necessarily submit the application before the Registration Authority in person.