Section 53(5) in The Bihar Value Added Tax Act, 2005
(5)The retail invoice issued under sub-section (4) shall contain the following particulars on the original as well as copies thereof, namely:-(a)the words "Retail Invoice" or "Cash Memorandum" or "Bill" in a prominent place;(b)[ the name and complete address of the selling dealer; [Substituted by Act No. 8 of 2007.](bb)the Taxpayer Identification Number of the selling dealer if registered;(bc)nature of purchaser (whether consumer or a dealer not registered under the Act);(bd)name and address of the purchaser in case of sale to a dealer;](c)in case the sale is in the course of inter-State trade or commerce, the name, registration number and address of the purchasing dealer and type of any form, under the Central Sales Tax Act, 1956 (74 of 1956), if any, against which the sale has been made;(d)an individual pre-printed serialised number and the date on which the retail invoice is issued;(e)description, quantity, volume and value of goods sold and amount of tax charged thereon indicated separately; and(f)the signature of the selling dealer or his servant, manager or agent, duly authorised by him.
