23.
Tax Invoices.-
(1) A registered person making a taxable supply shall issue a serially numbered tax invoice at the time of supply of goods containing the following particulars, namely:-
(a) name, address and registration number
of the supplier;
(b) name, address and registration number
of the recipient;
(c) date of issue of invoice;
(d) description and quantity of goods;
(e) value exclusive of tax;
(f) amount of sales tax; and
(ff) (***)
(g) value inclusive of tax:
Provided that the Board may, by notification in the official Gazette, specify
such modified invoices for different persons or classes of persons:
Provided further that not more than
one tax invoice shall be issued for a taxable supply.
(2) No person other than a registered
person or a person paying (***) retail tax shall issue an invoice under this
section.
(3) A registered person making a taxable supply may, subject to such conditions, restrictions and
limitations as the Board may, by notification in the official Gazette, specify, issue invoices to
another registered person electronically and to the Board as well as to the Collector, as may be
specified.
[1][(4) The
Board may, by notification in the Official Gazette, prescribe the manner and
procedure for regulating the issuance and authentication of tax invoices.]