Registration requirements under VAT: prescribed filings, security obligation, and deemed registration if authority fails to act.

Registration requires a prescribed application with particulars, fee, security and documents; specified classes may be exempt from security. If required security and evidence are furnished, the Commissioner shall register the applicant. If the Commissioner does not act within fifteen days he must either register or issue a show-cause notice giving fifteen days; failure to act causes deemed registration. The Commissioner may accept or reject replies with reasons; non-response results in rejection. Securities required for registration remain necessary for continuance unless the Commissioner provides otherwise. Non-registration decisions may be objected to under the Act.

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