Section 9: Exemption for Small Vendor

Notwithstanding anything contained in this Act, an exemption may be provided to a small vendor, having a prescribed annual taxable transaction threshold, from the requirements of registration and filing of tax returns and from such requirements as may be prescribed.

Provided that, a small vendor may, if he/she desires to register his/her transactions get his/her transactions registered upon completing the process as referred to in Section 10.