(1) Every dealer, who has been issued with a certificate of registration under sub-rule (1) of rule 5, shall be assigned with an Identification Number and the said number shall be mentioned in the certificate of registration.

(2) The Identification Number shall be of a unique number comprising six numerals, the first two numerals representing the circle code and the balance four numerals representing the registration number of the dealer and the said Identification Number shall be mentioned prominently on each invoice/ memo, documents/ declaration forms, relating to intra-State transactions, inter-State transaction or, exports and all correspondences made with the circle.

(3) No certificate of registration issued under sub-rule (1) and the Identification Number assigned shall be transferred.