(1) Every dealer shall issue an invoice in respect of every sale made by him.

(2) Every dealer liable to pay tax under section 14 shall issue tax invoice bearing the following particulars, namely:-

(i) name and address of the seller;

(ii) the registration number (TIN) of the seller with date of registration;

(iii) the date of sale; and date of despatch, if different from date of sale;

(iv) the quantity, rate, value, amount of tax charged and sufficient details of the goods sold; and

(v) the name and full address of the purchaser with his registration number (TIN), in case he is a dealer, and shall be duly signed and dated by the dealer or any person so authorised by him.

(3) Every such tax invoice shall be serially numbered and prepared in triplicate. Original Tax Invoice shall be issued to the purchaser, second copy to the transporter and the other copy shall be retained by the dealer / manufacturer as the case may be.

Provided that the serial number of the invoice shall be machine numbered or printed and it shall run consecutively for the whole of a financial year and such serial number shall contain only numerals and not any alphabet or special character;

Provided further that every dealer, having or proposed to have in future, additional place of business where invoice or bill is to be issued, shall assign a unique Prefix number of not more than three digits exclusive to each place of business and such unique number shall be prefixed to the serial number of all the invoices or bills issued at the corresponding place of business separated by '/' (slash) or(hyphen).

(4) Every registered dealer or his authorised representative purchasing goods, shall disclose to the selling dealer, name and full address with his registration number (TIN) otherwise such purchasing dealer shall not be eligible for input tax credit.

(5) Every dealer liable to pay tax under section 15(1) shall issue tax invoice with suitable modifications depending upon the nature of works contract.

(6) Every dealer who has opted to pay tax under section 15(2) and 19 of the Act shall issue an invoice in the manner specified in the sub-rule (2) and (3) of this rule with suitable modifications depending upon the nature of business without collecting tax from the purchaser.

(7) Every dealer who is making purchases from an agriculturist or from a source other than the registered dealer shall issue a bought note exhibiting details such as name of the seller and his address, description of goods, quantity and value.