Section 50(5) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(5)The retail invoice issued under sub-section (4) shall contain the following particulars on the original as well as copies thereof-(a)the words `retail invoice' or `cash memorandum' or `bill' in a prominent place;(b)the name, address and registration number of the selling dealer, if registered;(c)in case the sale is in the course of inter-state trade or commerce, the name, registration number and address of the purchasing dealer and type of statutory form, if any, against which the sale has been made;(d)an individual pre-printed serialised number and the date on which the retail invoice is issued:Provided that a dealer may maintain separate numerical series with distinct codes, either as prefix or suffix, for each place of business, in case the dealer has more than one place of business in Andaman and Nicobar Islands or for each product in case he deals in more than one product or both:Provided further that such numerical series may be granted by the Commissioner, in such manner and from such date as may be notified by him;(e)description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately; and(f)the signature of the selling dealer or his servant, manager or agent, duly authorised by him.
