15. Registration.-

trade from two or more places, he shall have to be registered separately for each place:

Provided that where such supply of goods, except at production stage, or such rendering of  service  or import or export business is conducted centrally and the accounts and records thereof are maintained accordingly, the Board may, by general or special order, direct only the  head office  of such supply  of goods;  except at production  stage, or rendering of service or, where applicable, import or export business to be registered.

(3)     If the concerned officer is satisfied that the application for registration is in order in all respects  he shall register the applicant and shall give him a Registration  Certificate mentioning therein, his Business Identification Number.

(3a)  Notwithstanding anything contained in order provisions of this section, the period of validity  of registration certificate given under sub-section (3) may, in the case of any specified class of supplier or importers of taxable goods or provider of taxable service, be determined  by  rules,  and  such registration  certificate  may  be  renewed  after  the expiry of such period in accordance with the terms and procedure specified in the Rule.

(4)     If a person required to register does not apply and when the concerned officer shall register is  satisfied upon proper inquiry about the person's obligation for registration under this Act, he  will then register the person and inform him accordingly and the registration  shall  be  treated  as  registered  with  effect  from  the  date  on  which  the registration becomes obligatory.

(5)     Notwithstanding anything contained in sub-section (1), (2), (3) and (4), every registered person  may be provided with an unified registration number of value added tax and income Tax. Provided that the Board may, fix the time and procedure of providing such unified registration number by notification in the official Gazette.

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