Not apply for VAT registration you will be issued with a notification of General Registration as a TOT dealer, provided your taxable turnover exceeds Rs.5 lakhs but not Rs.40 lakhs for the 12 months ending 31-12-2004. If you are applying for Registration as a TOT dealer under the APVAT Act 2005 on or after 1.4.2005, you must complete a simple application in form TOT 001 and take it to your Tax Office. You will receive a notice of General Registration if your application is satisfactory.

You must fulfill the following obligations:

a	You must file a quarterly return and pay the tax due for each quarter ending June, September, December and March by the end of the following month.
b	Failure to file the quarterly return and make the payments due can result in the imposition of penalties and interest charges.
c	A person registered for turnover tax cannot claim a credit for any VAT that he is charged in the course of his business or any turnover tax charged by his suppliers.
d	A person registered for turnover tax cannot issue a Tax invoice.