4. Procedure for Registration

(1) Every dealer liable or who opts to be registered under sub-sections (2) to (6) of Section 17, shall submit an application for VAT registration in form VAT 100 to the authority prescribed.

(2) Every dealer not registered or not liable to be registered for VAT but liable to be registered under sub-section (7) of Section 17, shall submit an application for TOT registration in form TOT 001 to the authority prescribed.

(3) Every dealer registered under the Telangana General Sales Tax Act, 1957 whose taxable turnover exceeds rupees five lakhs for the period from 1st day of January 2004 to 31st day of December 2004, who is neither required to be registered for VAT nor opted to be registered for VAT shall be deemed to be registered under sub-section (8) of Section 17.

(4) Every dealer who is allotted a Taxpayer Identification Number (TIN) under Rule 28 of Telangana General Sales Tax Rules 1957 as on the 31st March, 2005 shall be deemed to be registered as VAT dealer if he is required to register as a VAT dealer under the provisions of the Act.

(5) Where a dealer has more than one place of business within the State, he shall make a single application in respect of all such places specifying therein, one of such places as place of business for the purpose of registration and submit it to the authority prescribed.

(6) Every dealer required to be registered under clause(c) of sub-section (5) of section 17 shall authorize in writing on Form VAT 129 a person residing in the State who shall be responsible for all the legal obligations of the dealer under the Act.