5.2 Registration for VAT

Registration is mandatory when taxable turnover crosses the Act's threshold (fixed and adjusted by law and directive over the years); traders below stay outside but may register voluntarily (input credits attract them). Cancellation follows cessation or de-registration where turnover falls within the Act's conditions — a route the department polices against refund-run cancellations. Non-registration where required is itself an offence (Unit 10).