Section 6:  (1) Except as otherwise provided in this Act, a person who is engaged in a taxable activity and is not registered for tax purposes shall register if (a) At the end of any period of twelve month or less months, the person made, during that period, taxable supplies exceeding two hundred thousand Ghana cedis; or (b)At the end of any month, there are reasonable grounds to expect that that person will make taxable supplies in the next twelve or less months exceeding two hundred thousand Ghana cedis.  (2) Despite subsection (1), a person shall register  if                                                                 (a) At the end of any period of three months, the person made, during that period, taxable supplies exceeding, fifty thousand Ghana cedis; and           (b)There are reasonable grounds to expect that the total value of the taxable supplies made by that person during that period and to be made during the next consecutive nine months will exceed two hundred thousand Ghana Cedis.   (3) For the purpose of determining the thresholds under subsections (1) and (2), the Commissioner-General may have regard to the value of taxable supplies made by another person, if that other person is a related person or the taxable person and that other person are acting in concert in making the taxable supplies. (4) A person who is required to register under this Act shall apply for Value Added Tax registration in the form and manner prescribed by the Commissioner-General. (5)  A person required to register under subsection (1) shall file the application for registration within thirty days after the end of  (a)the period under paragraph (a) of subsection (1); or  (b) the month under paragraph (b) of subsection (1). (6) A person required to register under paragraph (a) of subsection (2) shall file the application for registration within thirty days after the three-month period.