¹[ (1) Every person required to be registered shall make, within such time, on such terms and in such manner as may be prescribed, an application to the concerned officer for VAT registration.

(2) The concerned officer shall, after registering such person subject to such time, condition and manner as may be prescribed, issue a VAT registration certificate containing a business identification number.

(3) If the application under sub-section (1) is not made as required under law, the concerned officer shall inform the matter to the applicant mentioning reason in such manner as may be prescribed. ]