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The Chhattisgarh Value Added Tax Rules, 2006.
CHAPTER - VIII

Body 54. Particulars required in a bill, invoice or cash memorandum -

Every registered dealer who is required under sub-section (1) of section 42 to issue a bill, invoice or a cash memorandum shall specify in the bill, invoice or cash memorandum, name and style, the address of his place of business and the number of his registration certificate, the particulars of goods sold, the sale price thereof, the amount of tax collected under section 8 if colleted separately and shall for each year serially number such bill, invoice or cash memorandum, and where the sale price is rupees one thousand or more the dealer shall enter in the bill, invoice or cash memorandum the full name and address of the buyer and his registration certificate number, if any.