Notwithstanding anything written in Rule 3, as mentioned in Section 9 of the Act, a person who has transacted transactions up to fifty lakh rupees in the case of goods, transport vehicle rental or transport services and up to twenty lakh rupees in the case of goods and services mixed transactions and services in the last twelve months shall register his transactions. It is not necessary to do it. A person who does not need to register the business in this way should keep a notice in his place of business that he does not need to be registered because he only deals in goods, transport vehicle rental or transportation services up to fifty lakh rupees and in the case of goods up to twenty lakh rupees.
(1a) If the purchase, sale, stock and warehouse of a supply cannot be separated, for the purpose of tax, the tax officer may consider the purchase, sale and stock of such supply as one transaction limit and collect the tax.
(2) Regardless of what is written in sub-rule (1), if a small business person voluntarily wants to register his business, he can submit an application according to rule 3. In this way, if an application is made to register the business voluntarily, the tax officer must complete the investigation process according to Rule 4 and register the business subject to Section 9 of the Act.