Requirements of tax Invoice, sale invoice, bill, cash memo and purchase invoice.
44 (1) Every tax invoice referred to in sub-section (1) of section 22 shall contain name and complete address of the selling dealer, name and address of its branch or depot from where goods are sold, Taxpayer’s Identification Number of selling dealer, tax invoice serial no., date of issue, signature of the person authenticating tax invoice, name and address of the purchaser, Taxpayer’s Identification Number of purchaser, if any, description of goods, quantity or measure of goods, value of goods, other charges, if any, amount of discount, if any, rate of tax, amount of tax charged, total amount of tax invoice and signature of person issuing tax invoice.
(2) Sale invoice, to be issued under sub-section (3) of section 22 shall contain name and complete address of the selling dealer, name and address of branch or depot from where goods are sold, Taxpayer Identification Number of selling dealer, sale invoice serial no., date of issue, name and address of the purchaser, Taxpayer Identification Number of purchaser, if any, description of goods, quantity or measure of goods, value of goods, other charges, if any, amount of discount, if any, rate of tax, amount of tax charged, total amount of sale invoice, such other details as the dealer consider necessary, if any, and signature of person issuing sale invoice:
Provided that where sales of vat goods are made to any person other than a registered dealer and value of such goods exceeds Rs. fifty thousand or such amount as the State Government may determine from time to time and the purchaser pays the sale amount other than by way of account payee cheque, the selling dealer shall obtain and keep self certified copy of identification proof of the purchaser as prescribed by the Commissioner.
Provided further that in case of sale of single unit of a commodity, whose value exceeds Rs. fifty thousand, to a person other than a registered dealer the aforesaid proviso shall not apply.
(3) Where any person or dealer is using any invoice prescribed under any other law for time being in force containing particulars as stated in sub rule (1) or sub rule (2), contains any other particular or details, it shall not be deemed invalid for any purpose of the Act.
(4) For the purposes of clause (i) of sub-section (4) of section 22, rupees two hundred fifty shall be the prescribed sale value of goods for a single sale of any goods.
(5) Purchase invoice, referred to in sub-section (9) of section 22 shall be prepared in duplicate, marked as Original and Office Copy, and shall contain name and address of the purchasing dealer, name and address of branch or depot from where goods are being purchased, his taxpayer identification number, purchase invoice number, date of issue, full name and complete address of the person selling the goods, description of goods, quantity or measure of goods, purchase value of goods, any other charges, if paid, total amount of purchase invoice value, signature or thumb impression of person selling goods, such other details as the purchasing dealer considers necessary, if any, and signature of the person issuing purchase invoice.
(6)On every tax-invoice and sale invoice, full name and complete address of the selling dealer, name and address of branch or depot from where goods are being sold, Taxpayer Identification Number of selling dealer, tax invoice serial no. or sale invoice serial number, as the case may be, shall be in printed form. Likewise, on every purchase invoice, referred to in sub-rule (5), full name and complete address of the purchasing dealer, name and address of branch or depot from where goods are being purchased, Taxpayer Identification Number of purchasing dealer, and purchase invoice serial no. shall be in printed form.
(7) Three copies of every tax invoice and sale invoice marked as Original, Duplicate and Office Copy, shall be prepared and shall be issued from bounded book. First copy marked as Original and second copy marked as Duplicate shall be issued to the purchaser and third copy marked as Office Copy shall be retained by the selling dealer. Copy marked as Duplicate shall accompany the goods during transport of goods to their destination. Provided that where account books are maintained on computer, after the end of every working day dealer shall take hard copy of the tax invoice, sale invoice transfer invoice or challan etc. and shall keep them in bound form not less than in fifty copies each.
(8) Two copies, of every purchase invoice referred to in subrule (5) marked as Original and Office Copy, shall be prepared and be issued from bounded purchase invoice book containing at least fifty in number. Original copy of purchase invoice shall be delivered to the seller.
Provided further where account books are maintained on computer, after the end of every working day dealer shall take hard copy of the purchase invoice and shall keep them in bound form not less than in fifty copies each.
(9) Every tax invoice, sale invoice and purchase invoice shall be in legible form.
(10) For each assessment year serial no. in first tax-invoice, sale-invoice and purchase invoice shall begin with serial no. 001 and subsequent tax invoice, sale invoice and purchase invoice serial number shall be in ascending order. Tax invoice, sale invoice and purchase invoice shall be kept in bound book containing at least fifty copies of tax invoice, sale invoice and purchase invoice.
(11) Each tax-invoice shall be pre-authenticated by the person who has been authorized by the dealer in this behalf and intimation in this respect has been furnished by the dealer to his registering authority in prescribed manner in prescribed form.
(12) In respect of sales in the course of inter-state trade or commerce, issue of sale-invoice may be made from separate sale-invoice book.
(13) Where a dealer maintains single book for tax invoice and sale invoice it shall be valid only if it contains all particulars as provided under sub rules (1) and (2)
(14) The commissioner may issue instructions and clarifications regarding form, maintenance and issue of tax invoice, sale invoice and purchase invoice from time to time.
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