Amendment status not verified — confirm the current text below against the official source.
Manner of issuing invoice or bill or cash memo or receipt for goods sold or services rendered.– (1) Every invoice, bill, cash memo or receipt for goods sold or services rendered, issued by a seller shall have the following minimum particulars, namely:- (a) The name and address of the seller; (b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing letters or numerals or special characters (hyphen or dash, and slash, symbolised as “-” and “/” respectively) and any combination thereof, unique for a financial year; (c) the date of its issue; (d) the name of the consumer; (e) the description of goods or services; (f) the quantity, in case of goods; (g) the shipping address, where applicable; (h) the taxable value and discounts; (i) the rate of tax; (j) the signature of the seller or his authorised representative; (k) the customer care number or e-mail ID, where available, and (l) the total price in single figure, along with the breakup price showing all the compulsory and voluntary charges, such as delivery charges, postage and handling charges, conveyance charges and the applicable tax: Provided that where such invoice, bill, cash memo or receipt is issued by a seller in electronic form, the signature of the seller is not required. (2) The serial number on the invoice, bill, cash memo or receipt to be issued by a seller shall not be altered, removed, replaced, or erased under any circumstances. [F.No.J-10/6/2018-CPU] AMIT MEHTA, Jt. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. 3145 GI/2020 (1) रजजस्ट्री सं. डी.एल.- 33004/99 REGD. NO. D. L.-33004/99 xxxGIDHxxx xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण् ड (i) PART II—Section 3—Sub-section (i) प्राजधकार से प्रकाजित PUBLISHED BY AUTHORITY उपभोक्ता मामले, खाद्य और सार्वजजनक जर्तरण मंत्रालय (उपभोक्ता मामले जर्भाग) अजधसूचना नई ददल्ली, 15 जुलाई, 2020 सा.का.जन. 447(अ).—केंद्रीय सरकार, उपभोक्ता संरक्षण अजधजनयम, 2019 ( 2019 का 35) की धारा 101 की उप-धारा (2) के खंड (घ), (ङ) और (य ञ) द्वारा प्रदत्त िजक्तयों का प्रयोग करते हुए, जनम्नजलजखत जनयम बनाती हैं, अथावत्:-