| 182 Information regarding deferment of payment, or remission, of output tax |
| 183 Requirement of the certificate of eligibility for deferment of payment of tax or remission of tax |
| 184 Manner and form of application for the certificate of eligibility for deferment of payment of tax or remission of tax |
| 185 Disposal of application for certificate of eligibility for deferment of payment of tax or remission of tax |
| 186 Renewal of certificate of eligibility for deferment of payment of tax or remission of tax |
| 187 Maintenance of accounts, vouchers, documents, etc. by the dealer for the purpose of deferment of payment of tax or remission of tax |