Section 58(10) in Kerala Value Added Tax Rules, 2005
(10)Every dealer shall compulsorily issue a bill or an invoice or cash memorandum in respect of every sale. Where the sale is subject to approval by the purchaser, such dealer shall issue bill or invoice or cash memorandum specifying therein that the sale is subject to approval within a stated period of time. Every such bill, invoice or cash memorandum of a dealer shall, in the case of-(i)a manufacturer, and a trader who effects sale to a person other than an end customer be in Form No. 8;(ii)a trader effecting sale to an end customer be in Form No. 8B;(iii)every works contractor paying tax under clause (f) of sub section (1) of section 6 be in Form No.8 C;(iv)every works contractor paying tax under clause (a) of section 8 be in Form No.8 CA;(v)every dealer paying presumptive tax under sub section (5) of section 6 issue be in Form No. 8 D;(vi)every dealer liable to tax under sub-section (2) of section 6 a purchase invoice in Form No. 8 E;(vii)every dealer in medicines or drugs paying tax under clause (e) of section 8 be in Form No. 8 H;(viii)every dealer in jewellery be in Form No. 8J.Where any central legislation requires any dealer to issue bills with any specific information, such dealer may issue bills as required by such legislation incorporating the details prescribed by the relevant forms under this rule. Where a dealer who is paying tax under sub-section (1) of section 6 has opted for paying tax under section 8 for a part of his transactions he shall issue separate invoice for sales of goods covered by the said sub-section and also for goods in respect of which he is eligible for payment of tax under section 8. Where any particular column or details prescribed in any of the forms is not applicable to any dealer, such dealer will be at liberty to omit those columns or details from the bill, invoice or cash memorandum maintained by him, provided that where the column in respect of discount is omitted, the dealer shall not claim any deduction in respect of discount thereafter. Every dealer may also re-arrange the columns in the form prescribed, provided the bill, invoice or cash memorandum, as the case may be, contains the particulars prescribed by these rules.
