Section 33(2)(b) in Bihar Value Added Tax Rules, 2005
(b)separate accounts of sales or dispatches of goods liable to tax at different rates:(i)to outside the state, showing therein the name and address of the consignee, his Taxpayer Identification Number, if any, his registration number under the Central Sale Tax Act 1956, if any, the invoice number or the document evidencing dispatch of goods, the date thereof and the sale price of the goods;(ii)to within the State of Bihar, showing therein the name and address of the consignee, Taxpayer Identification Number, if any, the tax invoice or the retail invoice number or the document evidencing dispatch of goods, as the case may be and the date thereof and the sale price of the goods and the tax, if any, charged thereon.