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Rules

34 Additional copy of registration certificate and display of Taxpayers Identification Number

Additional copy of registration certificate and display of Taxpayers Identification Number.

34 (1) The Registering Authority shall furnish to the dealer, free of cost, an attested copy of the registration certificate for every additional place of business specified therein.

(2) (a) Every registered dealer shall get his Taxpayer’s Identification Number and date from which it is effective, painted on the sign board of his shop in letters and figures not less than 6 cm. in height in such manner that the same are easily readable from the road; or shall display prominently at the main entrance of his shop on a painted board, which shall not be less than 60cm. x 30 cm. in size, clearly indicating the Taxpayer’s Identification Number allotted to him and the date from which it is effective in letters and figures not less than 6 cm. in height.

(b) Every registered dealer shall get his Taxpayer’s Identification Number and date from which it is effective, printed on every tax invoice, sale invoice, , purchase invoice, credit and debit notes, challan or goods transfer invoice.

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