A true copy of such report shall be furnished by such dealer to the Commissioner by the date prescribed.

Tax invoices Tax invoices

1. (1) Tax invoice for sales. A registered dealer making a sale liable to tax under this Act shall, at the request of the purchaser, provide the purchaser at the time of sale with a tax invoice containing the particulars specified in sub-section
2. (2) and retain a copy thereof; Provided that a tax invoice shall not be issued by a dealer who -
   • (a) is specified in Fifth Schedule;
   • (b) elects to use a simplified accounting method; or
   • (c) is making the sale in the course of interstate trade or commerce or export; Provided further that not more than one tax invoice shall be issued for each sale. Provided further that if an invoice has been issued under the provisions of Central Excise Tariff Act, 1985 (5 of 1986), it shall be deemed to be a tax invoice if it contains the particulars specified in sub-section (2).
3. (2) The tax invoice issued under sub-section
4. (1) shall contain the following particulars on the original as well as copies thereof —
   • (a) the words ‘Tax Invoice’ in a prominent place;
   • (b) the name, address and registration number of the selling registered dealer;
   • (c) the name and address of the purchaser;
   • (d) an individual pre-printed number and the date on which the tax invoice is issued;
   • (e) description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately;
   • (f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him; and
   • (g) the name and address of the printer and first and last serial number of tax invoices printed and supplied by him to the dealer.
5. (2) A tax invoice in respect of a sale shall be issued in duplicate. The original shall be issued to the purchaser (or the person taking the delivery as the case may be) and the duplicate shall be retained by the selling dealer.
6. (3) Tax invoice for imports. In the case of the import of goods, the tax invoice is a receipt in the prescribed form evidencing payment of the tax due under sub-section (1)(b) of section 3.
7. (4) Retail invoice: Except when a tax invoice is issued under sub-section (1), if a dealer sells any goods exceeding such amount in value as may be prescribed, in any one transaction to any person, he shall issue to the purchaser a retail invoice, containing the particulars specified in sub-section (5), and retain a copy thereof.
8. (5) The retail invoice issued under sub-section
9. (4) shall contain the following particulars on the original as well as copies thereof —
   • (a) the words ‘Retail Invoice’ or ‘Cash Memorandum’ or ‘Bill’ in a prominent place;
   • (b) the name, address and registration number of the selling dealer;
   • (c) in case the sale is in the course of inter-state trade or commerce, the name, registration number and address of the purchasing dealer and type of statutory form, if any, against which the sale has been made;
   • (d) an individual serialized number and the date on which the retail invoice is issued;
   • (e) description, quantity, volume and value of goods sold and services provided, inclusive of amount of tax charged thereon; and
   • (f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him
10. (6) Retail invoice shall be issued in duplicate. The original shall be issued to the purchaser and the copy shall be retained by the selling dealer.
11. (6) The Commissioner may, by notification in the Official Gazette, specify the manner and form in which the particulars on a tax invoice of retail invoice are to be recorded.
12. (9) If a purchaser claims to have lost the original tax invoice, the selling dealer may, subject to such conditions and restrictions as may be prescribed, provide a copy clearly marked as a duplicate.