(1) A registered dealer making a sale liable to tax under this Act shall, at the request of the purchaser, provide the purchaser at the time of sale with a tax invoice containing the particulars specified in sub-section (2) of this section and retain a copy thereof:
PROVIDED that a tax invoice shall not be issued by a dealer who –
(a) is specified in the Fifth Schedule;
(b) elects to pay tax under section 16 of this Act; or
(c) is making the sale in the course of interstate trade or commerce or export:
PROVIDED FURTHER that not more than one tax invoice shall be issued for each sale:
PROVIDED FURTHER that if an invoice has been issued under the provisions of the Central Excise Act, 1944 (1 of 1944), it shall be deemed to be a tax invoice if it contains the particulars specified in sub-section (2) of this section.
Explanation.- For removal of doubts, a registered dealer shall be authorized to issue tax invoices only after a certificate of registration is issued by the Commissioner.
(2) The tax invoice issued under sub-section (1) of this section shall contain the following particulars on the original as well as copies thereof:–
(a) the words ‘tax invoice’ in a prominent place;
(b) the name, address and registration number of the selling registered dealer;
(c) the name and address of the purchaser and his registration number, where the purchaser is a registered dealer;
(d) an individual pre-printed serialised number and the date on which the tax invoice is issued;
[PROVIDED that a dealer may maintain separate numerical series, with distinct codes either, as a prefix or suffix, for each place of business in case the dealer has more than one place of business in Delhi or for each product in case he deals in more than one product or both;]
[PROVIDED FURTHER that such numerical series may be granted by the Commissioner, in such manner and from such date as may be notified by him;]
(e) description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately;
(f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him; and
(g) the name and address of the printer and first and last serial number of tax invoices printed and supplied by him to the dealer.
(3) A tax invoice in respect of a sale shall be issued in duplicate; the original shall be issued to the purchaser (or the person taking the delivery, as the case may be) and the duplicate shall be retained by the selling dealer.
(4) Except when a tax invoice is issued under sub-section (1) of this section, if a dealer sells any goods exceeding such amount in value as may be prescribed, in any one transaction to any person, he shall issue to the purchaser a retail invoice containing the particulars specified in sub-section (5) of this section and retain a copy thereof.
(5) The retail invoice issued under sub-section (4) of this section shall contain the following particulars on the original as well as copies thereof: –
(a) the words ‘retail invoice’ or ‘cash memorandum’ or ‘bill’ in a prominent place;
(b) the name, address and registration number of the selling dealer, if registered;
(c) in case the sale is in the course of inter-state trade or commerce, the name, registration number and address of the purchasing dealer and type of statutory form, if any, against which the sale has been made;
(d) an individual pre-printed serialized number and the date on which the retail invoice is issued;
[PROVIDED that a dealer may maintain separate numerical series with distinct codes, either as prefix or suffix, for each place of business, in case the dealer has more than one place of business in Delhi or for each product in case he deals in
more than one product or both;
PROVIDED FURTHER that such numerical series may be granted by the Commissioner, in such manner and from such date as may be notified by him;]
(e) description, quantity, volume and value of goods sold and 2[services provided and the amount of tax charged thereon indicated separately]; and
(f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him.
(6) Retail invoice shall be issued in duplicate, the original shall be issued to the purchaser and the copy shall be retained by the selling dealer.
(7) The Commissioner may, by notification in the official Gazette, specify the manner and form in which the particulars on a tax invoice or retail invoice are to be recorded.
(8) If a purchaser claims to have lost the original tax invoice, the selling dealer may, subject to such conditions and restrictions as may be prescribed, provide a copyclearly marked as a duplicate.
