Section 42(1) in The Chhattisgarh Value Added Tax Act, 2005
(1)Every registered dealer, for each sale made by him shall issue to the purchaser, a bill, invoice or a cash memorandum including machine generated bill, invoice or a cash memorandum signed and dated by such dealer containing prescribed particulars including the amount of tax collected, if collected separately. Every such dealer shall also maintain a counterfoil or duplicate of each bill, invoice or cash memorandum issued by him with signature, date and all other aforesaid particulars and shall preserve it for a period of not less than five years from such date or till the completion of assessment whichever is earlier :[Provided, that when sale of taxable goods is made by a registered dealer to another such dealer, the amount of tax shall be shown separately in the bill, invoice or cash memoranda :] [Inserted by C.G. Act No. 2 of 2006.]Provided [further] [Inserted by C.G. Act No. 2 of 2006.] that a bill, invoice or cash memorandum may not be issued where sale of any goods of value not exceeding rupees five hundred is made to any person other than a registered dealer.
