The Nagaland Value Added Tax Rules, 2005
Chapter-III : Procedure for registration of taxable dealer, amendment and cancellation of registration certificate and demand of security, etc.

11. Issue of VAT Registration Certificate. -

The appropriate assessing authority shall, after due verification of the application and on satisfaction of the applicant as a bonafide dealer, registers the applicant as a dealer and issue registration certificate in Form-VAT RC. Every dealer so registered shall be entered along with required particulars in the register maintained in Form VAT-3.