A registered person making a taxable supply shall issue a serially numbered tax invoice in compliance with section ____.

A. 21

B. 23

C. 25

D. 26

Detail: 

Section 23 deals with 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

particulars, namely:-

(a) name, address and registration number of the supplier;

(b) name, address and registration number of the recipient;

(c) date of issue of invoice;

(d) description and quantity of goods; 

(e) value exclusive of tax;

(f) amount of sales tax; and

(g) value inclusive of tax: 

Provided that the Board may, by notification in the official Gazette, specify such modified invoices for different persons or classes of persons: Provided further that not more than one tax invoice shall be issued for a taxable supply. 

(2) No person other than a registered person or a person paying retail tax shall issue an invoice under this section. 

(3) A registered person making a taxable supply may, subject to such conditions, restrictions and limitations as the Board may, by notification in the official Gazette, specify, issue invoices to another registered person electronically and to the Board as well as to the Collector, as may be specified. 

(4) The Board may, by notification in the Official Gazette, prescribe the manner and procedure for regulating the issuance and authentication of tax invoices.

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