Invoice issuance in loose form allowed for preparation, provided assessee copies are retained and bound at period end. Manufacturers and registered dealers may temporarily remove invoice sheets from bound invoice-books to prepare invoices, but the assessee's copy must be kept intact and the loose copies bound immediately after the relevant invoice-book is exhausted. Binding remains mandatory at the end of the period, and other requirements-authentication by the assessee and intimating invoice-book serial numbers before using a new book-continue to apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Invoice issuance in loose form allowed for preparation, provided assessee copies are retained and bound at period end.
Manufacturers and registered dealers may temporarily remove invoice sheets from bound invoice-books to prepare invoices, but the assessee's copy must be kept intact and the loose copies bound immediately after the relevant invoice-book is exhausted. Binding remains mandatory at the end of the period, and other requirements-authentication by the assessee and intimating invoice-book serial numbers before using a new book-continue to apply.
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