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Registration under the KST Act,1957

(Applicable for Diesel, Petrol, ATF and Sugar cane only)

SI.NO

Criteria for registration

Every dealer whose taxable

turnover exceeds Rs. Two
lakh and any other dealer
but the limit of turnover is
not applicable to the dealers
specified at sl.no 2 to 7
below
manufacturer or dealer who
brings any goods into the
State or to whom any goods
are despatched from any
place outside the State shall
get himself registered under
this Act, if his total turnover
is not less than one lakh
rupees in any year
every casual trader.

When the liability for

registration occurs
Forthwith

Fothwith

Liable for registration

irrespective of turnover
before commencement of
business

every
dealer
registered
under the Central Sales Tax
Act, 1956

Liable for registration

irrespective of turnover
at the time of registration
under the CST Act

every dealer residing outside

the State but carrying on
business in the State.

Liable for register

irrespective turnover

every manager or agent of a

nonresident dealer;

Liable
for registration
before commencement of
business irrespective of
turnover.

every commission agent,

broker, del credere agent,
auctioneer or any other
mercantile agent

Liable
for registration
irrespective of turnover

Form
Form -1 or
combined
application in
Form-1A