Section 23: Tax Invoices

23. Tax Invoices.– (1) A registered person making a taxable supply shall issue a serially numbered tax invoice at the time of supply of goods containing the following particulars356[, in Urdu or English language,] namely: – (a) name, address and registration number of the supplier; [357(b) name, address and registration number of the recipient and in case of supplies by manufacturer or importer to unregistered distributor, the NIC or NTN of such unregistered distributors, as the case may.] Explanation. – For the purpose of this clause, ordinary consumer means a person who is buying the goods for his own consumption and not for the purpose of re-sale or processing: Provided that the condition of NIC or NTN shall be effective from 1st August, 2019 358[:] 359[Provided further that the condition of NIC shall not apply in the case of payment through debit or credit card or digital mode;] (c) date of issue of invoice; (d) description 360[including count, denier and construction in case of textile yarn and fabric,] and quantity of goods; (e) value exclusive of tax; (f) amount of sales tax; and 361[(ff) ***] (g) value inclusive of tax: Provided that the Board may, by notification in the official Gazette, specify such modified invoices 362[...] for different persons or classes of persons; Provided further that not more than one tax invoice shall be issued for a taxable supply363[.] 364Provided also that where any goods are transported or supplied, the registered person shall ensure the generation and linkage of the tax invoice with the e-Bilty generated under section 40C of this Act and section 83C of the Customs Act, 1969. 365[***] 366[(2) No person other than a registered person or a person paying 367[*** 368[***]]369[retail tax] shall issue an invoice under this section. 370[(3) A registered person making a taxable supply shall, subject to such conditions, restrictions and limitations as the Board may, by notification in the official Gazette, specify to issue electronic invoices.] 371[(4) The Board may, by notification in the Official Gazette, prescribe the manner and procedure for regulating the issuance and authentication of tax invoices.] 372(5) The Board through notification in the official Gazette, may require any person or class of persons to integrate their electronic invoicing system with the Board’s Computerized System for real time reporting of sales in such mode and manner and from such date as may be specified therein. (6) Licensed integrator shall integrate electronic invoicing system of registered persons referred to in sub-section (5) in such mode and manner as may be prescribed: Provided that from such date, and in such mode and manner, as prescribed by the Board, all Tier-1 retailers shall integrate their retail outlets with Board’s computerized system for real-time reporting of sales.

Effective date: 1990-11-01

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