CHAPTER – V

TAX INVOICES, CREDIT AND DEBIT NOTES

26.     Invoices

(1)  The invoices, bills or cash memoranda issued by any dealer other than a retail dealer shall be serially numbered for each year and in the case of a dealer other than a retail dealer, each of such invoice, bill or cash 

memorandum issued shall contain the following particulars:

(a) The full name, style and address of the business of the dealer making the sale;

(b) The Taxpayer Identification Number (TIN) or the General Registration Number (GRN) of the dealer making the sale;

(c) The full name, style and address of the business of the buying dealer and General Registration Number (GRN), if registered as a TOT dealer.

 Provided that where the purchaser is a consumer, the invoice, bill or cash memoranda need not contain the full name and address of such purchaser.

(d) The date on which the invoice is issue.

(e) The description of the goods supplied;

(f) The quantity or volume of the goods sold;

(g) The total sale price

Explanation: For the purpose of this sub rule, a retail dealer is a dealer whether registered as a VAT dealer or as a TOT dealer making sales predominantly to consumers i.e. more than ninety percent (90%) of the total 

sales.

(2) Notwithstanding anything contained in sub-rule (1) the gate pass cum invoice which a dealer registered under the Central Excise Act 1944, (Central Act 1 of 1944) or under the rules made thereunder is obliged to 

issue shall be deemed to have been issued under this Act provided such gate pass cum invoice contains all the particulars mentioned in clauses (a) to (g) of sub-rule (1).

 Explanation:  For the purpose of this sub-rule, any gate pass cum invoice issued for the removal of goods other than by way of sale shall not be deemed to be an invoice for the purpose of sub-rule (1). 

(3) For the sales of acids like acetic acid, phosphoric acid, hydrofluoric acid, perchloric acid, formic acid, oxalic acid, perchloride of mercury (corrosive sublimate), sulphuric acid, hydrochloric acid,

hydrocyanic acid, nitric acid, potassium hydroxide and sodium hydroxide etc., or by whatever name, they are called, every registered dealer (including retail dealer) shall necessarily issue invoice/bill,

duly recording the following details:

(a)  Name of the purchaser / buyer;

(b)  Aadhar Card Number with address details;

(c)  Telephone/Mobile No. of the purchaser/buyer;

(d)  Purpose of purchase;

(e)  Date of sale, Quantity and value sold.”