64. Maintenance of Registers. -

There shall be maintained in the office of the officer in charge of each district the following registers -

(1) Registration certificate issue register in Form VAT-19

(2) Daily collection registers in Form VAT-20

(3) Demand and collection register in Form VAT-21

(4) Refund register in Form VAT-22

Any other register as may be required and so specified by rules in any of the rules.