Saawariya & Co.

R.43 Requirements of tax Invoice, sale invoice, bill, cash memo and purchase invoice U.P. VAT RULES

R.43 Requirements of tax Invoice, sale invoice, bill, cash memo and purchase invoice-

(1) Every tax invoice referred to in sub-section (1) of section 22 shall contain name and complete address of the selling dealer, name and address of its branch or depot from where goods are sold, Taxpayer’s Identification Number of selling dealer, tax invoice book number, tax invoice serial no., date of issue, signature of the person authenticating tax invoice, name and address of the purchaser, Taxpayer’s Identification Number of purchaser, if any, description of goods, quantity or measure of goods, value of goods, other charges, if any, amount of discount, if any, rate of tax, amount of tax charged, total amount of tax invoice and signature of person issuing tax invoice:

Provided that any invoice prescribed under any other Act for time being in force containing particulars as stated above, contains any other details, it shall not be deemed invalid for any purpose of the Act.

(2) Sale invoice, to be issued under clause (a) of sub-section (3) of section 22 in respect of sale of any non vat goods, shall contain name and complete address of the selling dealer, name and address of branch or depot from where goods are sold, Taxpayer Identification Number of selling dealer, sale invoice book number, sale invoice serial no., date of issue, name and address of the purchaser, Taxpayer Identification Number of purchaser, if any, description of goods, quantity or measure of goods, value of goods, other charges, if any, amount of discount, if any, rate of tax, amount of tax charged, total amount of sale invoice, such other details as the dealer consider necessary, if any, and signature of person issuing sale invoice:

Provided that where sales are made to any person other than a dealer, it shall not be necessary to mention name and address of the purchaser and Taxpayer’s Identification Number of such purchaser.

(3) In respect of sale of any taxable goods except non vat goods, sale invoice, to be issued under clause (b) of sub-section (3) of section 22, shall contain name and complete address of the selling dealer, name and address of branch or depot, from where goods are sold Taxpayer Identification Number of selling dealer, sale invoice book number, sale invoice serial no., date of issue, full name and complete address of the purchasing dealer, description of goods, quantity or measure of goods, sale price of goods, other charges, if any, amount of discount, if any, total amount of sale invoice, such other details as the dealer consider necessary, if any, and signature of person issuing sale invoice.

(4) For the purpose of clause (i) of sub-section (4) of section 22, rupees two hundred fifty shall be the prescribed sale value of goods for a single sale of any goods.

(5) Bill referred to in sub-section (4) of section 22 shall contain name and complete address of the selling dealer, name and address of branch or depot, from where goods are sold Taxpayer Identification Number of selling dealer, bill book number, bill serial no., date of issue, full name and complete address of the person purchasing the goods, description of goods, quantity or measure of goods, value of goods, other charges, if any, amount of discount, if any, total amount of bill, such other details as the dealer consider necessary, if any, and signature of person issuing bill.

(6) Cash memo referred to in sub-section (4) of section 22 shall contain name and complete address of the selling dealer, name and address of branch or depot, from where goods are sold Taxpayer’s Identification Number of selling dealer, cash memo book number, cash memo serial no., date of issue, description of goods, quantity or measure of goods, value of goods, other charges, if any, amount of discount, if any, total amount of cash memo, such other details as the dealer consider necessary, if any, and signature of person issuing cash memo.

(7) Bill book and cash memo book shall be separate; and bill and cash memo referred to in sub-rule (8) and sub-rule (9), as the case may be, shall, for the sale of-

(i) taxable goods other than non-vat goods; and

(ii) any goods except goods covered under (i),

be issued from separate bill book and cash memo book:

Provided that where a dealer maintains single book for cash memo and bill, he shall maintain separate books for goods mentioned in clauses (i) and (ii) above.

(8) Purchase invoice, referred to in sub-section (9) of section 22 , shall be prepared in twocopies, marked as Original and Office Copy, and shall contain name and address of the purchasing dealer, name and address of branch or depot from where goods are being purchased, his taxpayer identification number, purchase invoice book no., purchase invoice number, date of issue, full name and complete address of the person selling the goods, description of goods, quantity or measure of goods, purchase value of goods, any other charges, if paid, total amount of purchase invoice value, signature or thumb impression of person selling goods, such other details as the purchasing dealer consider necessary, if any, and signature of the person issuing purchase invoice.

(9) On every tax-invoice, sale invoice, bill or cash memo full name and complete address of the selling dealer, name and address of branch or depot from where goods are being sold, Taxpayer Identification Number of selling dealer, tax invoice book number, sale invoice book number, cash memo book number or bill book number, as the case may be, tax invoice serial no., sale invoice serial number, cash memo serial number or bill serial number, as the case may be, shall be in printed form. Likewise, on every purchase invoice, referred to in sub-rule (8), full name and complete address of the purchasing dealer, name and address of branch or depot from where goods are being purchased, Taxpayer Identification Number of purchasing dealer, purchase invoice book number and purchase invoice serial no. shall be in printed form.

(10) Three copies of every tax invoice, sale invoice and bill, marked as Original, Duplicate and Office Copy, shall be prepared and shall be issued from bounded book. First copy marked as Original and second copy marked as Duplicate shall be issued to the purchaser and third copy marked as Office Copy shall be retained by the selling dealer. Copy marked as Duplicate shall accompany the goods during transport of goods to their destination.

Provided where account books are maintained on computer, after the end of every working day dealer shall take hard copy of the tax invoice, sale invoice, bill or cash memo, transfer invoice and challan etc. and shall keep them in bound form for every month not less than in fifty copies each.

(11) Two copies, of every purchase invoice referred to in sub-rule (8) and cash memo referred to in sub-rule (6), marked as Original and Office Copy, shall be prepared and be issued from bounded purchase invoice book or cash memo book, as the case may be. Original copy of purchase invoice and original copy of cash memo shall, respectively, be delivered to the seller and purchaser of goods:

Provided that where a dealer maintains single book for cash memo and bill, he shall prepare three copies of cash memo marked as Original, Duplicate and Office Copy.

Provided further where account books are maintained on computer, after the end of every working day dealer shall take hard copy of the purchase invoice and shall keep them in bound form for every month in fifty copies each'

(12) Every tax invoice, sale invoice, bill, cash memo and purchase invoice shall be in legible form.

(13) For each assessment year book no. and serial no. in first tax-invoice or sale-invoice book shall begin with serial no. 001 and each book shall contain fifty tax or sale-invoices in triplicate and subsequent tax-invoices, sale-invoices, tax-invoice books and sale-invoice books, book number and serial number shall be in ascending order.

(14) Each tax-invoice shall be pre-authenticated by the person who has been authorized by the dealer in this behalf and intimation in this respect has been furnished by the dealer to his registering authority.

(15) In respect of sales in the course of inter-state trade or commerce, sale-invoices shall be issued from separate sale-invoice books.

(16) The commissioner may issue instructions and clarifications regarding form, maintenance and issue of tax invoice, sale invoice, bill, cash memo, and purchase invoice from time to time.

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