(1) When a registered person supplies any goods or services to the recipient unless otherwise approved by the Tax Officer, Schedule-5 and 5A. The tax invoice should be issued in the following format. Thus, when issuing the tax invoice, the type, size, model and brand of any item should be disclosed.
(1A) Notwithstanding anything written in sub-rule (1), a tax invoice shall be issued as per the details mentioned in Schedule-5B when selling goods or services in accordance with sub-section (5) of section 14 of the Act.
(2) According to sub-rule (1), the tax invoice must be clearly written on the front page of the invoice given to the recipient. Three copies of such tax invoice should be prepared and given to the recipient, the second copy should be kept as a separate record to be submitted when requested by the office, and the third copy should be kept by the registered person for his business purposes.
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