Section 18, The Goods and Services Tax Act, 2009

(1) The Commissioner-General shall maintain a nationalregister of persons registered for GST, which shall include an accurate and up-to-date record of all registered persons and shall state– 32 33 National register of persons registered for GST. (a) the name and address of the registered person; b) the trading name or names, if any, under which the registered person carries on its taxable activities; (c) the TIN of that person; (d) the date on which the registration commenced; and (e) whether or not the person was required to be registered. (2) If the Commissioner-General cancels the registration of a person– (a) he shall ensure that the person’s entry remains in the register for at least 6 months after the date of cancellation and that the register shows that the registration has been cancelled and the date from which it was cancelled; and (b) after 6 months, the Commissioner-General may remove the person’s entry from the register, but he shall retain full and accurate historical records of persons removed from the register. PART IV–RULES RELATING TO S UPPLIES