VAT Invoice, credit and debit notes

VAT Invoice, credit and debit notes.- A registered dealer selling taxable goods,-

1. (a) where the sale involves movement of goods, before or at the time of removal of goods for sale to the purchaser; or
2. (b) in any other case, before or at the time of delivery of goods or making available thereof to purchaser, issue a VAT invoice showing the description, quantity and value of goods, the tax charged separately thereon and such other particulars as may be prescribed: Provided that the Government may, by notification, specify the categories of goods or sales in respect of which a VAT invoice shall be issued, within such time and in such manner as may be prescribed: