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