(1) Every registered dealer making a sale to any person or a dealer, whether registered or not, shall provide that purchaser for every sale with a Sale Invoice containing such particulars as specified in sub-section (2), and retain a copy thereof. The amount of tax charged on sales of goods shall be shown separately:

Provided that if an invoice has been issued under the provisions of Central Excise Tariff Act, 1985, it shall be deemed to be a Sale invoice if it contains the particulars specified in sub-section (2).

(2) The Sale Invoice issued under sub-section (1) shall contain the following particulars on the original as well as copies thereof-

(a) the name, address and registration certificate number i.e. Taxpayer's Identification Number (TIN) of the selling registered dealer and the date from which the registration is effective;

(b) the name, address and registration certificate number i.e. Taxpayer's Identification Number (TIN) with effective date, of the purchasing dealer;

(c) an individual serialised number and the date on which the Sale invoice is issued;

(d) description, quantity, volume and value of goods sold and amount of tax charged thereon indicated separately;

(e) signature of the selling dealer or his manager, agent or employee duly authorised by him;

(3) Every registered dealer shall, in respect of every sale of goods on which tax is charged, issue to the purchaser a Sale Invoice and in case of sale of goods exempt from tax, exceeding such amount in value as may be prescribed, in any one transaction to any person, he shall issue to the purchaser a Sale invoice:

Provided that in a case in which a purchaser demands a sale invoice in respect of such sale, the dealer shall issue to the purchaser a sale invoice, irrespective of the amount of sale.

(4) Every Sale Invoice shall, before being issued, be authenticated by the dealer or his authorised signatory.

(5) The Sale Invoice shall be issued in triplicate. The original shall be issued to the purchaser and the first copy shall be issued to the dealer or any other person, as the case may be, taking delivery of the goods and the second copy shall be retained by the selling dealer.

(6) Not more than one Sale Invoice shall be issued for each sale.

(7) An original Sale Invoice shall not be provided to a person in any circumstances other than those specified in this section, but a copy marked as Duplicate may be provided in the prescribed manner, if the person receiving the original invoice so requests for the reason that the original has been lost.

(8) The particulars of Sale Invoice shall be recorded in the form and in the manner as may be prescribed.