(1) Within thirty days from the date of receipt of the application from a dealer, other than a casual trader, the registering authority shall, after making such enquiry and verification as he may consider necessary, issue a certificate of registration in Form - D allotting a tax payer identification number (TIN).

(2) Within thirty days from the date of submission of the application, if any dealer, other than a casual trader, does not receive the certificate of registration or a notice, he shall be deemed to have been duly registered with effect from the date of submission of his application for registration.

(3) In the case of a casual trader the certificate of registration shall be issued in Form - D within the next working day, from the day of receipt of the application. If the registering authority decides otherwise, he may reject the application after giving a reasonable opportunity of being heard.