5. Certificate of registration
(1)[(a) The registering authority shall acknowledge the receipt of an application for registration in electronic Form A along with prescribed documents. The said authority shall on satisfying that the application in electronic Form A and the documents accompanied as prescribed in rule 4 are in order, assign Taxpayer Identification Number and issue Certificate of Registration in electronic Form D, with his digital signature, within two working days from the date of receipt of the application.

 (b) If for any defect in the application, the certificate of registration cannot be issued, the registering authority shall issue a notice to the applicant to show cause against rejection of the application within the period specified above.

 (c) If the certificate of registration is not issued by the registering authority within two working days from the date of receipt of the application or if no notice is issued by the said authority within such period, the applicant shall be deemed to have been duly registered and in such cases the registering authority shall assign a Taxpayer Identification Number within two days on expiry of the said period.

(2) The certificate of registration is not be transferable.

(3) Whenever there is a change in constitution of business of the dealer, the said dealer, within thirty days from the date of change in constitution shall furnish details of the change to the registering authority. The registering authority on satisfying itself, amend the certificate of registration accordingly.

(4) (a) On dissolution of partnership firm, a copy of the deed of dissolution shall be furnished by all partners to the registering authority within thirty days from the date of the dissolution. (b) When a registered dealer dies, his executor, administrator or other legal representative shall within thirty days of his taking charge as such executor, administrator, or other legal representative furnish the details in  in electronic Form B along with the connected documents to the registering authority.

 (5) (a) When a registered dealer opens a new branch, he shall apply to the registering authority along with the proof of payment of fee as specified in sub-section (1) of section 39 within thirty days from the date of opening of the said branch and get his certificate of registration amended accordingly.

   (b) When a registered dealer changes the name and style of the business or shifts place of business, he shall intimate the fact to the registering authority within thirty days of such change and get his certificate of registration amended accordingly.

 (c) A registered dealer shall not keep his goods in any place not mentioned in the certificate of registration.

 (6) The security required to be furnished by a dealer under the Act shall be in any of the following forms, namely:—

 (a) Immovable property along with the security bond in Form F.

(b) Post Office or Savings Bank Deposit or National Savings Certificates duly pledged in favour of the registering authority.

(c) Any term deposits from Scheduled Banks / Nationalised Banks duly pledged in favour of the registering authority.

 (d) Bank guarantee in Form G.

(7) (a) Every registered dealer shall exhibit a name board in Tamil in the registered place of business, showing the name and style of the business with full address and that the said business is registered under the Act. Wherever other languages are used, the version in English shall be in the second place next to Tamil and followed by the version in other languages, if any. The Tamil letters in the name board shall be bold and in the reformed script.

(b) Every registered dealer shall also conspicuously exhibit the certificate of registration at the principal place of business and also at the additional place of business or branch or godown or factory.

(8) Any application to amend the Certificate of Registration for the reasons specified in sub-rules (3), (4) and (5) shall be in electronic Form B along with connected documents submitted electronically