(1)Keep and maintain a true and correct account in Bengali or English, or in such other language as the State Government may specify, as referred to in subsection (1) of section 48 of the Act, showing :-(i)the quantity and value of goods produced, manufactured, or purchased and sold by him category wise, as given in the Schedule. In case of manufacture, such other related particulars relating to engagement of labour, procurement of raw materials as may be directed by the Commissioner;(ii)the name and address of the persons from whom goods were purchased, supported by a [tax invoice or purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011)] issued by the [seller or purchaser] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011)] duly signed and dated;(iii)the name and address along with the Registration No. of the registered dealer from whom goods were purchased, supported by a [tax invoice or purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011)] issued by registered dealer duly signed and dated for claiming tax credit.(2)Maintain ledger, cash book, bill book, tax invoice, [purchase voucher] [Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] and other account books to be numbered serially for each year.(3)Issue bill or cash memo or tax invoice in respect of every sale as the case may be(i)every such bill, cash memo / tax invoice shall be duly signed and dated by the dealer or by his manager or agent. The counterfoil of such bill or cash memo or tax invoice shall also be signed and dated, as aforesaid.(ii)the bill or the cash memo or tax invoice shall be serially numbered for each year. In each of the bill or cash nemo issued, the dealer shall specify the full name and style of his business, the number of his registration certificate, the particulars of goods sold and the price thereof In case of sale to a dealer the full name, address and the number of registration certificate of the purchaser should be mentioned.(iii)Tax invoice shall be in triplicate, page one shall be marked -' ORIGINAL - BUYER' page two shall be marked - "1ST COPY -TAX CONTROL" and page three shall be marked - "2ND COPY - SELLER" in FORM- XXIX.(iv)the first copy of every such bill, cash memo or tax invoice is to be marked 'ORIGINAL' and other copies as 'DUPLICATE', 'TRIPLICATE and 'QUADRUPLICATE' etc. as may be required by the selling dealer. The copy of bill or cash memo marked' ORIGINAL', including computer generated bill or cash memo must be signed by dealer or his authorized person.(v)[ Every dealer making purchase of goods as mentioned in Schedule VIII, shall provide the seller a purchase voucher as mentioned in Section 50A and maintain accounts of such purchase.] [Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).]
