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Indirect Tax

On every sale, an invoice is issued.

Invoice is a document listing goods, price, tax charged and other details as may be prescribed.


As per White paper,

  • Every registered dealer whose turnover exceeds a specified amount has to issue an invoice
  • Such invoice should be serially numbered
  • It should have prescribed particulars
  • It should be signed by dealer or his permanent employee
  • Counterfoil of invoice should be duly kept in records, signed and dated

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.