(1) Where a registered dealer effects sale to another registered dealer, the dealer making the sale shall issue a Tax Invoice.

(2) All Tax Invoices and Retail Invoices issued against sales made by a registered dealer shall indicate the Tax charged, at each rate of tax separately.

(3) Tax Invoice/Retail Invoice issued by a registered dealer shall be signed by the dealer himself or by his authorized representative.

(4) Where such Tax Invoices are generated electronically, they shall also be signed by the dealer himself or by his authorized representative.

(5) Notwithstanding anything when goods sold contained in this rule, a registered dealer shall issue a Tax Invoice and also for such goods listed in Part-E of the Schedule-II. However, in case of sales of exempted goods the dealer shall issue "sale invoice" in any format.

(6) If a registered Dealer has more than one place of business from where sales are effected by him, he shall maintain and issue separate serially numbered Tax Invoice assigning separate prefix thereon, for each such place of business.

(7) In case of loss of the original Tax Invoice, on demand, copy of the Tax Invoice marked as 'Duplicate copy in lieu of original Tax Invoice' shall be issued to the buyer.

(8) A Tax Invoice specified under Section 60 of the Act shall contain the following particulars :

(a) The words "Tax Invoice" written in bold and in a prominent place.

(b) Commercial name, address, place of business and TIN of the VAT dealer making a sale.

(c) Commercial name, address, place of business and TIN of the purchasing VAT dealer.

(d) The serial number of the invoice (printed or computer generated) and date on which invoice is issued.

(e) The date of delivery of the goods.

(f) The description of the goods supplied.

(g) The quantity or volume of the goods sold.

(h) In the circumstances, goods being sold under the notification issued under sub-section (2) of Section 9; the tax invoice shall contain, the total value of the goods sold, including the value of goods supplied free under any marketing scheme, and tax calculated and payable on MRP of such goods.

(i) The rate of tax for each category of goods and amount of tax charged therein.

(j) The name and address of the printers along with first and last serial no. of Tax Invoices printed and supplied by him to the dealer.

(k) Signature of the selling dealer or the person authorized by the dealer in this behalf.

(l) Vehicle number (Where the goods are carried in a vehicle).

(m) Name of the person carrying the goods (where the goods are carried in a vehicle).

(9) Notwithstanding anything contained in sub-rule (1) the gate pass cum invoice which a dealer registered under the Central Excise Act 1944, (Central Act 1 of 1944) or rules made there under is obliged to issue shall be deemed to have been issued under this Act provided such gate passes cum invoices contain all the particulars mentioned in clauses (a) to (m) of sub-rule (8).

(10) A VAT dealer who has not received a tax invoice may require a VAT dealer, who has supplied the goods, to provide a tax invoice in respect of the sale.

(11) Input tax credit can be claimed only against an original tax invoice.

(12) The VAT dealer making a taxable sale shall retain one copy of the tax invoice.

(13) Where a purchasing VAT dealer loses the original tax invoice, the seller shall provide a copy clearly marked "copy in lieu of lost tax invoice" containing the following certificate.

" I hereby declare that this is the duplicate of the tax invoice bearing No._______, dated _______ Issued to ______bearing TIN_______."

(14) A request for a tax invoice under sub-rule (7) of this rule shall be made within thirty days after the date of the sale.

(15) A VAT dealer who receives a request under sub-rule (7) of this rule shall comply with the request within fourteen days after receiving that request.

(16) The registered dealer being Manufacturers or the Importers of such goods, being sold as specified in sub-section (2) of Section 9 and Notification issued thereunder, and who recovers tax at the full rate on the Maximum Retail Price; shall separately indicate the Maximum Retail Price of the goods on the body of the tax invoice, and also scribe on it the words: "INVOICE FOR TAX ON MRP.

(17) The Prescribed Authority may require a registered VAT dealer, using the machine printed / computerized serial no., to furnish information stating therein, the details of tax invoice being used during a period.

Explanation - The sale price or the purchase price as the case may be shall exclude the VAT charged, (Refer definition under Section 2(xlii) and 2(xlviii) of the Act for the definition of "Purchase Price" and "Sale Price" respectively).