Section 4, Tamil Nadu VAT Act, 2006 [S2M-DS0]
As at 7 September 2026. In force from 2 August 2006.
4. Registration of exporters.—(1) Every exporter shall, within seven days from the commencement of this Act or, where such person begins the export of goods after such commencement, within seven days from the date of such beginning, make an application for registration to the Board in Form GSTR-1, accompanied by a fee of five hundred rupees. (2) The Board shall, on being satisfied that the application is in order, register the applicant and issue a certificate of registration in such form as may be prescribed. (3) No exporter shall carry on the export of goods unless registered under this section.
Defined terms in this text (3)
Board: Section 2, Tamil Nadu VAT Act, 2006 [S2MDQW] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
goods: Section 2, Tamil Nadu VAT Act, 2006 [S2MDQW] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property
goods: 38 more definitions.
prescribed: Section 2, Tamil Nadu VAT Act, 2006 [S2MDQW] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
Made under this section, or naming it (1)
Notification No. 1818/2008, dated 3rd January, 2008 [N13-179], 3 January 2008, in force. The text contains "section 4 of the said Act".
Cited by (2)
Section 21, Tamil Nadu VAT Act, 2006 [S2M-EAF], 2 August 2006, Band A. "section 4".
Section 26, Tamil Nadu VAT Act, 2006 [S2M-EF5], 2 August 2006, Band A. "section 4".
Not held (0)
none
Duties published under this section (1)
D12-SA3. Every exporter: Apply for registration to the Board in Form GSTR-1, fee five hundred rupees; seven days from the commencement of the Act, or from beginning the activity; Form GSTR-1. Published by Commercial Taxes Department, Government of Tamil Nadu (synthetic record).