Compulsory registration in certain cases

Procedure for registration

Deemed registration.

Special provisions relating to casual taxable person and non-resident taxable person

Amendment of registration.

Cancellation 1[or suspension] of registration

Revocation of cancellation of registration.

Tax invoice

Prohibition of unauthorised collection of tax.

Amount of tax to be indicated in tax invoice and other documents

Credit and debit notes

Accounts and other records