Amendment status not verified — confirm the current text below against the official source.
(1)A registered deakr, making a sale liable to tax under this Regulation, shall, at the request ofthe purchaser, provide tbe purchaser at thethne of sale a tax irrvoiee containing the particulars specified in Mlb.scdion (2) and retain a copy thereof: Provided that a tax invoice shall oot be issued- (a) by a dealer who opts to pay tax under &on 16; or (b) for the sale in the course of inW-state bade or eommcrce or export by a dealer' and in such cases a retail invoice shall be issued: Provided fivther that not more than one tax invoice shall be issued for each such sale: Provided also Ihat if an invoice has been issued under the provisions of the Central Excise Act, 1944, itshall be deemed to bea tax invoice if it containsthe particulars specified 1 of 1944. in sub-section (2). fipIa~I1on.- For removal of doubts, a registered dealer shall be authorised to issue tax invoices only aRer a certificate of registration has ken granted under this Regulation. (2) The tax invoice issued under subsection (I) shall contain the following particulars on the original as well as copies thereof, namely :- (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 oftbe purchaser and his registPation number, where the purchaser is a registered dealer; (d) an individual preprinted serialised number and the date on which the tax invoice is issued; (e) description, guttntity, volume and value of goods sold and services provided and the amount of tax &ax@ thereon indicated separately; V) the signature of the selling dealer or his manager, agent or servant duly authorised 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. (3) A A invoice in respect of a sale shall be issued in duplicate and the original of which shall be issued to the purchaser (or the petson taking the delivery, as the case may be) and the duplicate shall be retained by the selling dealer. (4) Except when a tax invoice is issued under subsedion (I), if a dealer sells any goods exceeding such amount in value as may be prescribed, in any one tratisaction to any person, he shall issue to the purchsser a retail invoice containing the particulars specified in sub-section (5) and retain a copy thereof. (5)Theretail invoice issuedundawb-section (4)shall cominthefollowingparlicu(srrs on the original as wpll as copies thereof, namely :- (a) the words 'retail invoice' or 'cash memorandum' or 'bill' in a prominent place; (b) the name, address and registration number ofthe selling dealer, if registered; (c) in w&e the sale is in the course of inter-state trade or commerce, the n W , registration number and a d d m of the pqrchasing dealer and typc of any form, under the Central Sates Tax Act, 1956, if any, against which the sale has been made; 74 of 19%. (d) an individual proprinted swialised number and the date on which the retail invoice is issued; SERIES - I No. : 05 DATED laTH AUGUST, 2005. (e) description, quantity, volume and valueofgoods sold and services provided, - inclusive of amount of tax charged thereon; and V) the signature of the selling dealer or his servant, manager or agent, duly authorised by him. (6) The retail invoice shall be issued in duplicate, and the original of which shall be issued to the purchaser and the duplicate copy of which shall be retained by the selling dealer. (7) The Commissioner may, by notification, specify the manner and form in which the particulars on a tax invoice or retail invoice are to be recorded. (8) If a purchaser clainis to have lost the original tax invoice, the selling dealer may, subject to such conditions and restrictions as may be prescribed, provide a copy of such tax invoice clearly marked as a copy oforiginal tax invoice.