Issuing Tax Invoices

a) SALES TAX

Issuance of Invoices:-

  • Mandatory for registered manufacturer who sells taxable goods
  • Hard copy or electronically
  • Containing prescribed particulars
  • National Language or English Language

Credit Notes and Debit Notes:-

  • Registered Taxable Service Provider is allowed to issue
  • Shall make an adjustment in his return
  • Shall contain the prescribed particulars


b) SERVICE TAX

Issuance of Invoices:-

  • By Registered person who provides any taxable services
  • Hard copy or electronically
  • Containing prescribed particulars
  • National Language or English Language

Credit Notes and Debit Notes:-

  • Registered Taxable Service Provider is allowed to issue
  • Shall make an adjustment in his return
  • Shall contain the prescribed particulars

* Any person who contravenes above commits an offence