Details on an invoice? – Lexology

We get bills, invoices, cash notes, and receipts from time to time, but not all of them are proper/legal. Therefore, when receiving an invoice/bills/payment notes/receipts from a merchant for any goods purchased or services used, we must ensure that the invoice contains all necessary details.

What details are needed?

Section 5 of the Consumer Protection (General) Rules 2020 prescribes the manner of issuing invoices or invoices or cash vouchers, or receipts for goods sold or services rendered.–

(1) Each invoice, invoice, cash receipt or receipt for goods sold or services rendered, issued by a seller must contain the following minimum information, namely:-

(a) The name and address of the seller;

(b) a consecutive serial number not exceeding sixteen characters, in one or more series, containing letters or numbers or special characters (hyphen or dash and slash, symbolized respectively by “-” and ” /”) and any combination thereof, unique for a financial year;

(c) the date of its issuance;

(d) the consumer’s name;

(e) description of the goods or services;

f) the quantity, in the case of goods;

(g) delivery address, if applicable;

(h) assessed value and discounts;

(i) the tax rate;

(j) the signature of Seller or its authorized representative; (k) customer service number or email ID, if applicable, and

(l) the total single digit price, together with the breakout price showing all mandatory and voluntary charges, such as delivery charges, postage and handling charges, transportation charges and applicable tax:

Provided that where such invoice, invoice, payment note or receipt is issued by a Seller in electronic form, Seller’s signature is not required.

(2) The serial number on the invoice, invoice, payment note or receipt to be issued by a seller shall not in any way be altered, removed, replaced or obliterated.

Lesson learned: Next time you receive an invoice/bills/cash notes/receipts, check if all the details mentioned here have been included in the invoice, if not, you should ask for the same.

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