Section 14A: Electronic Invoice

1) The taxpayer may, with the prior approval of the Department, issue an electronic invoice.

2) Notwithstanding anything contained in sub-section (1), the Department may, by publishing a notice, order the taxpayers specified in the notice to issue the electronic invoice compulsorily and link such electronic means to the central invoice/billing monitoring system (CBMS) of the Department.

3) The Department shall make and enforce procedures regarding the security and reliability of the software or equipment issuing invoices through electronic means.