Section 32(12A) in Kerala General Sales Tax Rules, 1963
(12A)In case where the seller does not issue sale bill or cash memoranda in respect of sale effected by him, the purchasing dealer shall issue a purchase bill or bought note in respect of every such purchase. Every such purchase bill or bought note shall contain the name and address of the purchaser, his trade name, if any, registration number, name and address of the seller with his trade name and Registration Certificate number, if any, the quantity and value of the goods purchased and other charges, if any deducted, there from, dated signature of the purchaser of his authorised agent and counter signature of the seller or his authorised agent. It shall be prepared in duplicate and shall be serially machine numbered. One copy of the same shall be issued to the seller and the other copy shall be retained by the purchaser. The serial number shall run consecutively for the whole year. The dealer shall intimate the opening number of the purchase bill or bought note to the assessing authority during the month of April and the number of the last bill or bought note issued shall be furnished in the annual return of the year.
