KVAT Act 15

Section 15 · Registration of dealers

(1)

Every dealer whose total turnover in any year is not less than five lakh rupees shall, and any other dealer may, get himself registered under this Act.

(2)

Notwithstanding anything contained in sub-section (1)

(i)

every casual trader;

(ii)

every dealer, registered under the Kerala General Sales Tax Act, 1963 (

15 of 1963

) immediately before the date of commencement of this Act, whose total turnover under the said Act for the year preceding such date was not less than the limit specified under sub-section (1);

(iii)

every dealer registered under sub-section (3) of section 7 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956);

(iv)

every dealer who in the course of his business obtains or brings goods from outside the State or effect export of goods out of the territory of India;

(v)

every dealer in bullion or specie or in jewellery of gold, silver or platinum group of metals,

(vi)

every dealer residing outside the State, but carrying on business in the State,

(vii)

every agent of a non-resident dealer

(viii)

every commission agent, broker, delcredere 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 any principal;

(ix)

any contractor, and

(x)

any State Government, Central Government, or Government of any Union Territory or any department thereof or any local authority/autonomous body, shall get himself registered under this Act, irrespective of the quantum of his total turnover.

(xi)

any hallmarking unit.

(3)

Notwithstanding anything contained in the foregoing sub- sections, an authorized retail or wholesale distributor dealing exclusively in rationed articles under the Kerala Rationing Order, 1966 shall not be liable to get himself registered under this Act.

(4)

The burden of proving that a dealer is not liable to be registered under this Act shall lie on that dealer.

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