| pay tax | 0.84 |
| opt to pay tax | 0.60 |
| issue invoice | 0.56 |
| submit a vat return | 0.44 |
| fail to file the return | 0.42 |
| provide service | 0.40 |
| make amendments | 0.37 |
| mean any person | 0.37 |
| carry on any business | 0.37 |
| reside outside india | 0.30 |
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| a vat registration | 0.30 |
| liable | 0.37 |
| person | 0.48 |
| non-resident taxable pe… | 0.25 |
| identified for vat purp… | 0.46 |
| liable to pay gst | 0.42 |
| liable to registered | 0.30 |
| established in the comm… | 0.25 |
| notified by the governm… | 0.25 |
| entitled to deduct inpu… | 0.25 |