Section 42 in The Chhattisgarh Value Added Tax Act, 2005
42. Dealers to issue bills, invoices or cash memoranda.
(1)Every registered dealer, for each sale made by him shall issue to the purchaser, a bill, invoice or a cash memorandum including machine generated bill, invoice or a cash memorandum signed and dated by such dealer containing prescribed particulars including the amount of tax collected, if collected separately. Every such dealer shall also maintain a counterfoil or duplicate of each bill, invoice or cash memorandum issued by him with signature, date and all other aforesaid particulars and shall preserve it for a period of not less than five years from such date or till the completion of assessment whichever is earlier :[Provided, that when sale of taxable goods is made by a registered dealer to another such dealer, the amount of tax shall be shown separately in the bill, invoice or cash memoranda :] [Inserted by C.G. Act No. 2 of 2006.]Provided [further] [Inserted by C.G. Act No. 2 of 2006.] that a bill, invoice or cash memorandum may not be issued where sale of any goods of value not exceeding rupees five hundred is made to any person other than a registered dealer.(2)II a registered dealer contravenes the provisions of sub-section (1), the Commissioner may, after giving such dealer an opportunity of being heard, direct him to pay by way of penalty a sum of rupees one hundred for each sale in respect of which such contravention has taken place subject to a maximum of rupees five thousand.Chapter-IX Certain Powers of the Commissioner and Delegation by Commissioner of his Powers
