(1) Every dealer to whom the provisions of rule 91 does not apply, shall issue an invoice, cash memo or bill, when he sells any goods whether taxable or tax-free, to any person:

Provided that a dealer, referred to in sub-section (3) of section 64, who has not become liable to pay tax under the Act may not issue such invoice, cash memo or bill if he sells any goods not exceeding one hundred rupees in one transaction.

(2) Every invoice, cash memo or bill, 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.

(2A) If any dealer required to issue invoice or bill or cash memorandum, referred to in 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 invoice, or bill, or cash memorandum with more than one different serials, he shall maintain and issue separate serially numbered invoices, or bills, or cash memorandum assigning separate distinct prefix thereon for each such place of business, or for each such sales counter, or for each such 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 issued by him in respect of invoices, or bills, or cash memorandums:

Provided if any such dealer makes any change in the nature, basis and other details of the different prefixes used by him in respect of invoices or bills or cash memorandums, he shall inform the appropriate assessing authority, in writing, within seven days of such change.

(2B) Every dealer, refered to in the first proviso to sub-section (1) of section 64, shall, while issuing an invoice, or bill, or cash memorandum as mentioned in the said proviso, show in such invoice, or bill, or cash memorandum, inter alia, the following particulars :-

(a) name and full address of the selling dealer,

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

(c) name and full address of the purchasing dealer;

(d) date of sale;

(e) date of challan or despatch, as the case may be;
(f) description and quantity of goods sold;

(g) sale-price of goods sold, if shown separately;
(h) rate of tax and amount of tax charged, if shown separately;
(i) total amount of the invoice, or bill, or cash memorandum:

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

Provided that the total amount shown in such invoice, or bill, or cash memorandum, may be inclusive of sale-price and tax, in respect of sales of taxable goods, and in such case, the selling dealer should mention and inscribe the words, "INCLUSIVE OF VALUE ADDED TAX" in bold script on such invoice, or bill, or cash memorandum.

(3) The invoice, cash memo or bill, to be issued by a dealer for a particular accounting year, shall be serially numbered which shall not be altered, or removed or replaced, or erased under any circumstances.

(4) Every dealer referred to in sub-section (2) or sub section (3) of section 64 shall, while issuing an invoice, cash memo or bill as required by the provisions of those sub-sections, show in such invoice, cash memo, or bill, inter alia, the following particulars:

(a) Name and full postal address of the selling dealer;

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

(c) name and full postal address of the purchasing dealer;

(d) registration certificate number of the purchasing dealer where the purchasing dealer is registered under the Act;

(e) date of sale;

(f) date of challan or despatch, as the case may be;

(g) description, quantity and sale-price of goods sold;

(h) rate and amount of tax charged in respect of taxable goods in respect of dealers covered under sub-section (2) of section 64;

(i) total amount of the bill; and

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

Provided that where the purchasing dealer, notwithstanding that he is not registered under the Act, insists on mentioning his name, address etc. on the invoice, or cash memo, or bill, the selling dealer shall record the same thereon.

(5) Any invoice, cash memo or bill damaged, mutilated or cancelled for any reason whatsoever, must be kept by the dealer for examination by the assessing officer or audit officer.