Chapter 4 Provisions relating to invoices and market value

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Tax invoice: (1) Unless otherwise approved by the Tax Officer, the registered person, in supplying any goods or services, shall issue a tax invoice in the format as set forth in  Schedule -5 and 5A.
 Invoice issued accordingly shall disclose type, size, model and brand of any goods, if any.
 (1a) Notwithstanding anything contained in Sub-rule (1), when goods or services are sold under 4Sub-section (6) of Section 14 of the Act, tax invoices shall be issued as per the details referred to in Schedule -5B.
(2) Tax invoice shall be written clearly and conspicuously on the front page of the invoice to be issued to the recipient under Sub rule (1). Such tax invoices shall be prepared in three copies, and the original copy shall be given to the recipient, the second copy to be separately recorded so that it can be produced as and when asked for by the Office and the third copy be recorded by the registered person for the purpose of their transaction.
(3) ⨵…………………
(4) ⨵………………….
(5) ⨵……………………

Abbreviated tax invoices: (1) Notwithstanding anything contained in Rule 17, in case any registered person is to conduct a retail sale of ◊ any goods or services and files an application to the concerned Tax Officer setting out such matter, the Tax Officer may grant permission so that such registered person, while conducting retail sale of ◊ any goods or services, is required to issue an abbreviated tax invoice in the format referred to in Schedule -6 to the recipient, instead of the tax invoice as set forth in Rule 17.
(2) Where several number of goods of small value have been sold, abbreviated tax invoice to be issued pursuant to Sub-rule (1)  shall mention the name of each good separately

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