(1) The tax invoice issued under sub-section (1) of section 62 shall contain the following particulars, namely:-

(a) the words 'Tax Invoice' in bold letter at the top,

(b) the name, address and registration certificate number of the selling registered dealer,

(c) the name, address and registration certificate number of the purchasing registered dealer,

(d) in case, the sale is in course of export out of the territory of India, the name, address, registration certificate number, if any, of the purchasing dealer or foreign buyer and the type of statutory form, if any, against which the sale has been made,

(e) an individual serialized number and the date on which the tax invoice is issued,

(f) description, quantity, volume and value of goods sold, amount of discount allowed, if any, and the amount of tax charged thereon indicated separately,

(g) signature of the selling dealer or his manager or any other employee or agent, duly authorized by him, and

(h) the name and address of the printer, if any, and first and last serial number of tax invoices printed and supplied by him to the dealer.

(2) The retail invoice as referred to in sub-section (2) of section 62 shall contain the following particulars, namely-

(a) the words 'Retail Invoice' or 'Cash Memorandum' or 'Bill' in bold letter at the top,

(b) the name, address and registration certificate number of the selling registered dealer,

(c) the name and address of the purchaser, if available,

(d) an individual serialized number and the date on which the retail invoice is issued,

(e) description, quantity, volume and the value of goods sold showing the amount of tax charged separately, (f) signature of the selling dealer or his manager or any other employee or agent, duly authorized by him, and

(g) the name and address of the printer, if any, and the first and last serial number of retail invoices printed and supplied to the dealer.