When shall I have to take Registration or Enlistment for VAT?

Registration shall have to be taken when turnover of economic activities exceeds Taka 8 million in every 12 (Twelve) months and Enlistment shall have to be taken when turnover of economic activities exceeds Taka 3 million in every 12 (Twelve) months. You have to take Registration or Enlistment within 15 (Fifteen) days of arising the necessity of Registration or Enlistment. Registration or Enlistment shall take effect from the 1^st date of the following month.