| 4. Procedure for Registration | 
		| 5. Time to apply for Registration | 
		| 6. Effective date of Registration | 
		| 7. Belated application for Registration | 
		| 8. Voluntary Registration | 
		| 9. Start up Business | 
		| 10. Issue of Certificates | 
		| 11. Suo-moto registration and refusal to register | 
		| 12. Certificate of Registration | 
		| 13. Changes in Registration Details | 
		| 14. Procedure for Cancellation of VAT Registration | 
		| 15. Procedure for cancellation of TOT registration |