Section 107
Section 107
(2)
The Director General shall register the person referred to in subsection (1) with effect from the first day of the month following the month in which the application is made, and the person shall charge sales tax on the taxable goods sold, used or disposed of by him with effect from such day.
(3)
Any person who manufactures goods before the effective date which goods are taxable goods on the effective date and has made an application before the effective date to the Director General to be registered as a registered manufacturer under this Act—
Sales Tax 109
(a)
shall be deemed to have been registered in accordance with section 13 on the effective date if there are reasonable grounds for believing that the total sale value of all his taxable goods in the month of the effective date and eleven months immediately succeeding that month will exceed the total sale value of taxable goods determined under subsection 12(1); and
(b)
shall charge sales tax on the taxable goods sold, used or disposed of by the person with effect from the effective date.
(4)
A manufacturer who is registered under the
*Goods and Services Tax Act 2014 before the effective date and manufactures taxable goods on the effective date—
(a)
shall be deemed to have been registered in accordance with section 13 on the effective date if there are reasonable grounds for believing that the total sale value of all his taxable goods in the month of the effective date and eleven months immediately succeeding that month will exceed the total sale value of taxable goods determined under subsection 12(1); and
(b)
shall charge sales tax on the taxable goods sold, used or disposed of by the manufacturer with effect from the effective date.