1 1. The limits for registration shall be,-
(a) in the case of a dealer, who is an
importer and the value of all the goods imported by him during the year is not
less than Rs. 1,00,000.
(b) in any other case, including the case where a dealer has not become
liable to pay local body tax under clause (a), and the turnover of all his sales and purchases during such year, is
not less than Rs. 5,00,000.
2.
Notwithstanding anything contained in sub-rule (1), if a dealer or a person not carrying on a particular business
in the City on a regular basis,
carries on business in the
City in any year on a
temporary basis, then he shall be liable for temporary registration
under the provisions of the Act
and these rules, whether or not he is liable under sub-rule (1) of this rule
This is the new wordings of Rule 3 after amendments (20th June, 2013) LBT Rules 2013
