THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XI : Cases and manner of issuing a tax invoice, invoice, cash memo or bill, penalty for non-issue or improper issue of tax invoice, invoice, cash memo or bill, and maintenance of accounts registers, documents etc., production, inspection, seizure of accounts, registers, documents etc., furnishing of information, search and seizure of goods, sealing of house, room, warehouse, almirah, etc.

Body 91. Cases and manner of issuing a tax invoice and particulars to be stated in a tax invoice.

(1) Every registered dealer or a dealer who has made an application under sub-section (1) of section 24 within thirty days from the date of incurring liability to pay tax under the Act, shall issue a tax invoice, referred to in sub-section (1) of section 64, when he sells taxable goods specified in Schedule B, or Schedule C, or Schedule D or, tax-free goods specified in Schedule A or, a combination of both.

(2) Notwithstanding anything contained in sub-rule (1), a registered dealer referred to in clause (a) or clause (b) of sub-section (8) of section 10, shall issue a tax invoice even when goods sold by him are exempt from tax.

(3) Every tax invoice including that generated by any mechanical device, shall be issued, with the original marked "Original - Buyer's copy", which shall be delivered to the buyer and the copy, marked "Seller's copy", shall be retained by the seller as a document.

(4) On demand, another copy of the tax invoice, marked "Transporter's copy", shall be issued to the buyer.

(5) If any dealer required to issue a tax invoice, referred to in sub-section (1) of section 64, has more than one place of business, or more than one sales-counter, or more than one type of sale, and if such a dealer intends to issue tax invoice with more than one different serials, he shall maintain and issue separate serially numbered tax invoices assigning separate distinct prefix thereon for each such place of business, or for each sales-counter, or for each type of sale, as the case may be, for a particular accounting period and shall inform the appropriate assessing authority in writing, within seven days of use of such different serials, about the nature, basis and other details of the different prefixes used by him in respect of tax invoice:

Provided that if any such dealer makes any change in the nature, basis and other details of the different prefixes used by him in respect of tax invoices, he shall inform the appropriate assessing authority, in writing, with seven days of such change:

Provided that if the nature, basis, and other details of the serials and different prefixes used by a dealer in respect of tax invoices is not found satisfactory to appropriate assessing authority, he may direct the dealer, for reasons to be recorded in writing, to change the same accordingly.

(6) The tax invoice to be issued by a dealer referred to in sub-rule (1) for a particular accounting year, shall be serially numbered which shall not be altered, or removed or replaced, or erased under any circumstances during such accounting year.

(7) A tax invoice shall contain the words, "tax invoice" in bold letters at the top or at any prominent place and shall also contain the following details -

(a) date of sale;

(aa) serial number of the tax invoice;

(b) serial number and date of challan issued or date of despatch, as the case may be;

(d) telephone number, e-mail address, fax number, if any, of the selling dealer;

(e) registration certificate number of the selling dealer;

(f) name, full postal address, and registration certificate number of the purchasing dealer;

(g) full description of the goods sold;

(h) quantity or number, as the case may be, of the goods sold;

(i) value of the goods sold;

(j) rate and amount of tax charged in respect of taxable goods;

(k) total amount of the tax invoice taking into consideration all the amount payable under different heads;and

(l) signature of the selling dealer or his regular employee, duly authorised by him for such purpose.

Provided that when the sales of a registered dealer are covered by the Explanation appended to the clause (41) of section 2, he shall not be required to show the tax separately:

Provided further that where the tax invoice is issued by a dealer in electronic form, the signature of the selling dealer or his regular employee may not be given in such tax invoice.

(8) If the goods are sold by the dealer referred to in sub-rule (1) to any person who is not registered under the Act, the selling dealer shall categorically mention the words, "UNREGISTERED" in bold script on the tax invoice and shall delete the space for writing the registration certificate number of the purchasing dealer.

(9) If the goods are sold by the dealer who has applied for registration within thirty days from the date of his incurring liability to pay tax under sub-section (2) of section 23 and till the time his application is not disposed of, the selling dealer shall categorically mention the words, "APPLIED FOR REGISTRATION ON.......(date) TO........(Authority)" in bold script on the tax invoice and shall delete the space for writing his registration certificate number.

(10) If the goods on which tax is charged on maximum retail price under sub-section (4) of section 16, the selling dealer shall categorically mention the words "TAX PAID ON MAXIMUM RETAIL PRICE" in bold script on the tax invoice.

(11) If the goods on which tax has been paid on maximum retail price at the time of purchase are sold by the dealer, the selling dealer shall categorically mention the words, "TAX PAID ON MAXIMUM RETAIL PRICE" in bold script on the tax invoice.

(12) Nothing contained in the sub-rules (1) to sub-rules (9) shall apply when the sale takes place in the hands of a dealer who has opted to pay tax by way of composition under sub-section (3) of section 16 or sub-section (4) of section 18.