Section 10: Registration

1) Every person engaged in any transactions at the time of commencement of this Act shall apply within Ninety days from the date of commencement of this Act to the Tax Officer, in the prescribed format for registration.

2) Every person, who intends to engage into a transaction after the commencement of this Act, shall apply to the Tax Officer in the prescribed format for registration, before the commencement of such transactions.

3) Notwithstanding anything contained in Sub-section (1) and (2), a person who carries out the transaction of goods or services as mentioned in Schedule 1, shall not be required to get registered.

4) The Tax Officer shall register each person who has duly submitted an application under Sub-section (1) or (2) and shall issue registration certificate in a prescribed format along with the registration number within the prescribed time frame.

5) The registered person shall display the registration certificate in a conspicuous place at his/her principal place of transaction and if there are more than one places of transaction, it shall be displayed in a conspicuous manner at each place, other than the principal one, a copy of the registration certificate attested by a Tax Officer.

6) A registered person shall use his/her registration number for all transactions relating to value added tax, excise and customs duty and to other prescribed transactions as well.

7) Every registered person shall inform the Tax Officer within Fifteen days of any changes in the information pertaining to the application for registration as required under Sub-section (1) and (2).