| 22. Persons liable for registration. |
| 23. Persons not liable for registration. |
| 24. Compulsory registration in certain cases. |
| 25. Procedure for registration. |
| 26. Deemed registration. |
| 27. Special provisions relating to casual taxable person and non-resident taxable person. |
| 28. Amendment of registration. |
| 29. Cancellation of registration. |
| 30. Revocation of cancellation of registration. |