What is Registration or Enlistment?

Under the Value Added Tax procedure, any importer, exporter or taxable supplier has to be involved in the VAT procedure. This involvement takes place with the VAT procedure through registration or enlistment. He has to abide by the VAT law through taking Business Identification Number in the prescribed manner under the purview of the VAT law. And under the purview of the VAT law, taking Business Identification Number in the prescribed manner is called registration or enlistment.