Section – 10: Value Added Tax and Supplementary Duty Act, 2012
Section No. – 10: Persons required to be enlisted and their enlistment.—
(1) If a person, carrying on an economic activity, exceeds at the end of any quarter of a 12 (twelve)-month period, the enlistment threshold, but does not exceed the registration threshold, such person shall make, within 30 (thirty) days from the end of such a quarter, on such terms and in such manner as may be prescribed, an application to the Commissioner for enlistment as a turnover taxpayer.
(2) The Commissioner shall, after enlisting such person as a turnover taxpayer within such time, on such terms and in such manner as may be prescribed, issue a turnover tax certificate containing a business identification number.