Section 42(4) in Gujarat Value Added Tax Rules, 2006
(4)(A)A registered dealer to whom sub-rule (1) does not apply shall issue serially and mechanically numbered retail invoice in duplicate if the sales price exceeds rupees one hundred:Provided that when a sale is effected in the course of inter-state trade and commerce, or export out of the territory of India a retail invoice shall be signed by the person whose specimen signature has been furnished to the registering authority under section 66A of the Act.(B)The retail invoice shall contain the following particulars, namely:-(a)consecutive serial number of retail invoice and serial number of retail invoice book, if any,(b)the date of the issue of retail invoice,(c)name, address and registration number of seller issuing retail invoice including registration number of Central Sales Tax Act, 1956, if any,(d)full description of goods,(e)quantity of goods sold,(f)price of goods excluding tax,(g)rates of tax and the amount of tax charged under the Act or the Central Sales Tax Act, 1956,(h)gross value of goods including the amount of tax,(i)name, address and registration number under Central Sales Tax Act, 1956 of the purchaser for the sale in the course of Inter-State sale or export:Provided that the registered dealer, who has been granted permission to pay lump sum tax, shall not,-(i)issue tax invoice;(ii)collect from his purchaser any sum by way of tax on the sales of goods, and(iii)charge the amount of tax in his retail invoice.
