18.   Voluntary Registration.-

(1)    A person who makes or intends to make taxable supplies but is not required to be registered under this Act, may make an application for registration in such form and manner as the Board may, by notification in the official Gazette, specify.

(2)    A person registered in pursuance to application made under subsection (1), shall not be de-registered before expiry of two years from the date of registration.

(3)    A retailer making taxable supplies may, on his own accord, apply for registration in accordance with the proviso of sub-section (1):

Provided that on registration, notwithstanding anything contained in this Act, such distributor, wholesaler or retailer shall not be entitled to be de-registered before expiry of two years from the date of registration.