24. Registration Certificate.-

(1) Every certificate of registration shall bear a unique number to be known as TIN (tax payer's identification number).

(2) The name of every dealer to whom a registration certificate has been issued under this rule shall be entered along with other particulars of his business in a register in Form VAT-3.

(3) The appropriate assessing authority shall issue to the registered dealer an attested copy of the registration certificate for every branch enumerated therein.

(4) The registration certificate shall be displayed prominently at the place of business and at each branch to which it relates.