Registration/Enlistment

Related Section: 2(1), 2(6), 2(15), 2(26), 2(37), 2(42), 2(46-48), 2(52), 2(53-57), 2(65), 2(74-76), 2(88), 4-
14

Related Rules: 2(Ga) 2(Gha), 2(Tata), 2 (Dha), 2(Ta), 2 (Tha), 3-15

Related SROs:

SRO-263-AIN/2019/79-Mushak: Central registration rule 2019

GO-17/Mushak/2019-Mandatory of registration regardless Turnover

GO-21/Mushak/2019-Clariffication on Central registration

Form: Mushak 2.1-VAT or Turnover tax registration form

Mushak 2.2- VAT Registration form for non-resident
Mushak 2.3-VAT Registration or ToT certificate
Mushak 2.4-Cancellation or suspended application
Mushak 2.5- New/Changes in information

Limit (12 Months turnover-Receipt or receivable consideration on taxable goods or services-: Below 50
Lac (exemption), in between 50 Lac to 3 Crore (ToT Enlistment), over 3 Crore (Compulsory registration)

Compulsory registration: Limit Exceed + SD imposed goods or service (2 nd schedule), participation in a

tender, import-export, GO-17

Voluntary registration: after registration, need to be remain registered for one year

Changes of information: except registered address, within 15 days to divisional officer. For registered
address, before 15 days of changes

13 Digit: Last 4 digit-Office code-first 2 digit commissioner code and last 2 digit divisional code

Administration: Divisional officer