. Every person who wants to engage in any business after the commencement of the Act shall submit an application in the prescribed format to the Tax Officer for registration before starting the business.

(3) Notwithstanding anything contained in sub-sections (1) and (2), Schedule- A person dealing only in the goods or services mentioned in 1 is not required to be registered.

(4) Every person who makes a formal application according to sub-section (1) or (2) shall be registered by the tax officer in the prescribed format within the prescribed period. The certificate of registration with the registration number must be given. (5) The registered person must keep the certificate of registration at the main place where he conducts his business so that everyone can see it, and if there is more than one place of business, it must be certified by the tax officer at other places besides the main place. The certificate of registration must be kept visible to all. (6) The registered person must use his registration number in all transactions related to value added tax, excise duty and customs and other transactions as specified.

p>(7) If there is any change in the details mentioned in the application given for registration under sub-section (1) or (2), the registered person shall inform the tax officer within fifteen days of such change.