(1) For the purposes of identification of a registered dealer liable to pay tax the Prescribed Authority shall issue a registration number known as Taxpayer Identification Number (TIN) or General Registration Number (GRN), as the case may be. Every registered dealer shall quote such registration number allotted to him by the Prescribed Authority on all correspondences made, or statements and returns submitted, or information furnished and on tax invoices or documents issued by him. He shall also mention invariably his registration number on each copy of challan while depositing amount of tax, or fee or other dues under this Act.

(2) The selling dealer, if required by the purchaser of such goods, shall show him the certificate of registration granted to him under the provisions of this Act.

(3) While making purchases of any goods every purchasing dealer who is a registered dealer under this Act shall give his Taxpayer Identification Number (TIN) or General Registration Number (GRN) to the dealer selling such goods and the dealer selling the goods shall mention the TIN or GRN of the purchasing dealer on sale invoice or bill or cash memo or transfer memo or challan or transfer invoice as the case may be, to be issued to the purchasing dealer or the recipient of goods.