(1) Where a registered dealer affects sales to an unregistered dealer, he shall issue a Retail Invoice.

(2) All Retail Invoices issued against sales made by a Registered Dealer shall indicate the tax charged at each rate of tax separately.

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

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

(5) Notwithstanding anything contained in this rule, a registered dealer shall issue a Retail 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/Retail Invoice assigning separate prefix thereon for each such place of business.

(7) On demand, another copy of the Retail Invoice, marked, as "Copy of the Retail Invoice" shall be issued to the buyer. For this purpose, the procedure in sub-rule 14 & 15 of Rule 28 shall apply.

Provided that the seller may, on demand issue extra copies other than those already stated in rules, to the buyer, on demand, which shall be marked "Extra Copy".

(8) An Invoice specified under sub-section 6 of Section 60 of the Act shall contain the following particulars:

(a) The words "Retail Invoice" or "Cash Memorandum" or "Bill" written in bold in a prominent place.

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

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

(d) In the circumstances, where the sale is in course of Export out of the territory of India, the name, address, registration number if any of the purchasing dealer/or of foreign buyer and the type of statutory Forms, if any against which sale has been made.

(e) The date of delivery of the goods.

(f) The description of the goods supplied.

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

(h) In the circumstances, goods being sold in accordance with the notification issued under sub-section (2) of Section 9; the retail invoice shall contain, the total value of the goods sold including the M.R.P, value of goods sold and supplied free under any marketing scheme.

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

(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.

(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 (j) of sub-rule (9).

(10) Only an original copy of a retail invoice shall be valid to set up a claim of input tax for the purposes of sub-section (4) of Section 18. The original copy shall bear the words "Valid for input tax" on it.

(11) Before making use of any new series of invoices and delivery notes, the dealer shall inform the circle assessing authority of their serial numbers.

(12) If a registered dealer, being re-seller of such goods, 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 of such goods; shall separately indicate the Maximum Retail Price of the goods, on the body of the retail invoice and also scribe on it the words: "RETAIL INVOICE FOR TAX ON MRP.