Levy, Collection and Payment of Duty Chapter- 02
III. description and quantity of goods or as the case may be, description of services;
IV. value exclusive of excise duty;
V. amount of excise duty; and
VI. value inclusive of excise duty.
(2) Where a registered person is also engaged in making supplies taxable under the STA, 1990,
such person shall not be required to issue a separate invoice for excise purposes and the
amount of excise duty and other related information may in such cases be mentioned on the
invoice issued for sales tax purposes.
(3) The Board may, by notification in the official Gazette, specify such modified invoices for
different persons or classes of persons as it may deem necessary.
(4) The Board may, by notification in the official Gazette, specify goods in respect of which a copy
of the invoice shall be carried or accompanied with the conveyance during their transportation
or movement in such manner and subject to such conditions as may be specified in this behalf
either in such notification or otherwise.
(5) The Board may, by notification in the official Gazette, specify the goods or services in respect
of which sales invoice shall be issued electronically and prescribe the manner and procedure
therein.