Central , Unit and Voluntary Registration Requirement for VAT.

 

Central registration requirement

Supply of identical goods /Services, similar goods / services from different places and maintain books of accounts centrally can apply for central registration.

Unit registration requirement

Person engaged in the business of different types of products / services from different places is required to obtain unit registration.

Voluntary VAT Registration

Any person, making a taxable supply in the process of economic activities who are not required to be registered, may voluntarily make an application to the Commissioner for VAT registration.