19. Assignment of Taxpayers' Identification Number (TIN) and Small Retailers Identification Number (SRIN) . –

(1) Every dealer, who has been issued with a certificate of registration in Form VAT-103, shall be assigned with a Taxpayers' Identification Number (hereinafter referred to as TIN) and this number shall be mentioned in the certificate of registration.

(2) Every dealer, who is deemed to be registered under sub-section (5) of section 25 and has already been assigned with TIN under the repealed Act, shall not be assigned with any fresh TIN and the TIN so assigned shall be mentioned in the certificate of registration:

Provided that where a dealer is deemed to be registered under sub-section (5) of section 25 and has not been assigned with a TIN under the repealed Act, he shall be assigned, subject to the provisions of sub-rule (1) with a TIN and shall be mentioned in the certificate of registration.

(3) The TIN shall be of a unique number comprising eleven numerals, the first two numerals representing the State code and it shall be mentioned prominently on each tax invoice, return, documents relating to inter-state transactions, exports and all correspondences with any Sales Tax authority, the Commissioner or the Tribunal, as the case may be.

(4) Every dealer, who has been granted certificate of registration in Form VAT- 001, shall be assigned with a Small Retailers' Identification Number (hereinafter referred to as SRIN) and this number shall be mentioned in the certificate of registration.

(5) The SRIN shall comprise seven numerals, the first two numerals representing the circle code.

(6) A dealer referred to in sub-rule (4) shall mention his SRIN in all retail invoices issued, returns furnished and all correspondences with any Sales Tax authority, the Commissioner or the Tribunal, as the case may be.

(7) A dealer deemed to be registered under sub-rule (7) of rule 15 shall be assigned with a TIN or SRIN, subject to the provisions of sub-rules (1), (2) and (4).