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Section 149: Registration of existing registered trademarks agents, code of conduct etc.- (1) Notwithstanding something in rule 150, each and every individual whose name has been entered in the register of trade marks agents maintained under the old law shall be deemed to be registered as a trade marks agent beneath these guidelines.Immediately after finding user id and password, taxpayer will have to full the remaining specifics of registration type along with the requisite document within the stipulated time. As per Notification No 6 - Central Tax, the late for the filing of GSTR - 5A is