Section 31(1) in Meghalaya Value Added Tax Act, 2003
(1)Subject to the other provisions of this chapter, no dealer shall, while being liable to pay tax under section 3, carry on business as a dealer unless he has been registered and possesses a certificate of registration.Provided that a dealer liable to pay tax under section 3 shall be allowed thirty days time from the date from which he is first liable to pay such tax to get himself registered.
