(5)A registered dealer opting to pay lump-sum under Section 11 and required to issue a bill, cash memorandum or invoice under sub-section (1) of Section 40, shall, for sale of goods to another registered dealer, issue a bill, cash memorandum or invoice specifically stating that the dealer has opted for composition of tax under Section 11. The statement shall be recorded by affixing a rubber stamp which read as follows :-"Goods sold by a dealer opting for composition of tax under Section 11."
