Sales Tax Query ??????????

Every manufacturer needs to get registered under sales tax act involved in taxable supplies, except, with turn over below 5 million and utility bills less than 7 lac in last twelve months.

My query is "what about a new setup, whether one needs to get registered first and pay sales tax on monthly basis for twelve months and then get de-registered if falls under later mentioned category".

Please guide me in this regards,,,,,,,,,,