Chapter III

20 Quoting of Taxpayers' Identification Number


(1) Every registered dealer shall quote his Taxpayers' Identification number, allotted to him on his registration certificate, on all correspondence made, statement and return submitted, information furnished and documents issued by him and on each copy of treasury challan while depositing amount of tax, fee or any other dues under this Act.

(2) While making sale of any taxable goods, if purchaser of such goods demands, the selling dealer shall show his registration certificate.

(3) While making purchases of any taxable goods, every purchasing dealer shall give his name, address and Taxpayers' Identification number, to the selling dealer and the selling dealer shall mention such particulars on tax invoice, sale invoice, transport memo, challan or transfer invoice, as the case may be, issued by him.

(4) Every registered dealer shall present registration certificate issued to him before an officer or official authorized by the State Government whenever required by such officer or official in connection with any proceedings under this Act.

(5) Every dealer who possesses Permanent Account Number allotted under the Income-Tax Act, 1961, shall mention such number on annual return of turnover and tax and shall furnish such number whenever required by any authority under this Act.