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<h1>Registered Dealers Must Issue Tax Invoices Under Delhi VAT Act, 2004; Exceptions Apply for Certain Dealers and Trades.</h1> Under the Delhi Value Added Tax Act, 2004, registered dealers must issue a tax invoice upon request during a taxable sale, detailing specific information such as the seller's and buyer's details, transaction date, and tax amounts. Dealers exempt from issuing tax invoices include those specified in the Fifth Schedule, those opting for tax under section 16, and those involved in interstate trade. Tax invoices should be issued in duplicate, with the original for the purchaser. Retail invoices are required for sales exceeding a prescribed amount, and the Commissioner may regulate invoice particulars. Duplicate invoices can be issued under certain conditions if the original is lost.