(1) Except as otherwise permitted by the Tax Officer, a registered person shall, in applying any goods or services, have to give tax invoice to the recipient in the format as referred to in Schedule – 5.
(2) Tax invoice has to be clearly and visibly written on the front page of the invoice to be given to the recipient pursuant to Sub-rule (1).
A registered person has to make arrangement that such tax invoice has to be prepared in triplicate, the original copy thereof has to be given to the recipient, the second copy separately recorded for its submission as and
when required by the office, and third copy recorded for purposes of  own transaction of the registered person.