Section 14: Invoices to be Issued

1) Every registered person is required to issue an invoice to the recipient, in supplying any goods and services save the circumstances as prescribed.

2) The format of an invoice shall be as prescribed.

3) It shall be the duty of the recipient to obtain an invoice.

4) A person who transports taxable goods the value of which exceeds ten thousand rupees outside the area designated by the Department shall keep the tax invoice with himself or herself.

5) In the case of any such person and such goods as may be specified by the Department by publishing a notice or issuing an order in writing, the Department may so specify that has to make public the retail selling price of such goods for such period as specified in that notice or order. Upon receipt of such notice or order, no goods shall be sold or transferred without making public the retail price thereof.

6) Provision shall be made that on the sale of such goods by the person specified 44 pursuant to sub-section (5) to any unregistered person, recovery of consumer level tax too is to be made by issuing the invoice of the price made public in the prescribed format.

Provided that any person not specified pursuant to sub-section (5) may also issue the invoice referred to in this sub-section voluntarily.