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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)
Amount of sales tax as specified in sub-section (1A) of section 3;
(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 turnover tax or
retail tax shall issue an invoice under this section.
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