TMI BlogTax invoicesX X X X Extracts X X X X X X X X Extracts X X X X ..... 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: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinct 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, v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ----------------------------------------- Notes:- 1. Inserted vide Notification No.F.14(6)/LA-2012/cons2law/61, Dated 15.06.2012 , 2. Substituted vide Notification No.F.14(6)/LA-2012/cons2law/61, Dated 15.06.2012 , before it was read as:- services provided, inclusive of amount of tax charged thereon - - statute, statutory provisions legislation, law, enactment, Acts, Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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