Is cst/vat reg. compulsory at first?

Sir,



enterprise: import and resale

state where make sale: Kerala



1.For me to import from outside the territory of India to my state-Kerala and resale within the state, do i require VAT/CST or both?

2.If i have the exemption in anyway that i have to register when the turnover reaches 5 lakhs?

(I noticed the rule in PVAT Act 2007 which specifies the above exemption clearly)

Could you please let me know that if there is something like that for Kerala?



I request for your help