Section 11(3) in The Goa Value Added Tax Act, 2005
(3)Every taxable person other than one covered by sub-section (1) shall issue bill or cash memorandum in such form and with such details, of tax collected, if any, as may be prescribed, for every sale involving an amount not less than [Rs. 250/-] [Substituted by the Amendment Act 2 of 2011.]:Provided, however, that when sale price for sale in any one transaction is below Rs. 100/-, the taxable person may, except when demanded by a customer, refrain from issuing a sale bill or cash memorandum as aforesaid but shall instead prepare a consolidate sale bill or cash memorandum at the close of the day in respect of such sales by recording them separately as and when they are effected.
