(1) The deducting authority specified in sub-section (1) of section 54 shall apply in Form VAT 601-A to the Commissioner for enrolment.

(2) The Commissioner may, enroll such deducting authority within seven days from the date of receipt of application or enroll such other deducting authority on his own information, and assign the deducting authority an identity code for the purpose of deduction and remittance of tax.

(3) The Commissioner shall maintain, in Form VAT 602-A, a register of deducting authorities to whom identity code has been assigned.