Section 50(5) in The Delhi Value Added Tax Act, 2004
(5)The retail invoice issued under sub-section (4) of this section shall contain the following particulars on the original as well as copies thereof:-(a)the words 'retail invoice' or 'cash memorandum' or 'bill' in a prominent place;(b)the name, address and registration number of the selling dealer, if registered;(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 statutory form, if any, against which the sale has been made;(d)an individual pre-printed serialized number and the date on which the retail invoice is issued:[Provided that a dealer may maintain separate numerical series, with distinct codes, clear as prefix or suffix, for each place of business, in case the dealer has more than one place of business in Delhi or for each product in case he deals in more than one product or both:Provided Further that such numerical series may be granted by the Commissioner, in such manner and from such date as may be notified by him;] [Inserted by Delhi Act 6 of 2012, dated, 15-6-2012, w.e.f. 18-6-2012.](e)description, quantity, volume and value of goods sold and [services provided and the of amount of tax charged thereon located separately] [Substituted for 'services provided, inclusive of amount of tax charged thereon', vide Delhi Act 6 of 2013, dated 15-6-2012, w.e.f. 18-6-2012.]; and(f)the signature of the selling dealer or his servant, manager or agent, duly authorised by him.
