Registration

(1) Every dealer registered under the Tripura Value Added Tax Act, 2004 shall be required to apply for a registration certificate, in, such form, within such period and to such authority, as may be prescribed; (2) On receipt of the application for registration under Sub-section (1), the authority so prescribed, on its satisfaction, may issue certificate of registration in such form, as may be prescribed; Provided that the State Government or any other Authority authorised by the Government by Notification may, subject to the condition, as may be prescribed, grant exemption from the provisions of registration to a dealer who, by virtue of deduction from turnover of sales, does not become liable to pay cess under this Act.