Section 50 of Delhi Value Added Tax Act, 2004 - Tax Invoices
Section 50 sets out when a dealer must issue a tax invoice or a retail invoice, what particulars must appear on it, how copies are kept, and the conditions for issuing duplicates. Related provisions include Rule 44 and Form 36 of the Delhi VAT framework.
When is a tax invoice issued? - Section 50(1)
A registered dealer making a sale liable to tax under the DVAT Act must, at the purchaser's request and at the time of sale, provide a tax invoice and retain a copy. Only a dealer to whom the Commissioner has issued a registration certificate is authorised to issue a DVAT tax invoice.
The section restricts tax invoices for dealers specified in the Fifth Schedule, dealers opting for composition under section 16, and sales in inter-State trade or commerce or export. It prohibits more than one tax invoice for the same sale. An invoice issued under the Central Excise Act, 1944 may be treated as a tax invoice where it contains all particulars prescribed by section 50(2).
Mandatory particulars - Section 50(2)
- The heading Tax Invoice displayed prominently.
- Seller's name, address and DVAT registration number.
- Purchaser's name and address, and registration number if registered.
- Individual pre-printed serial number and invoice date; permitted separate coded series for different Delhi premises or products, subject to applicable notifications.
- Description, quantity, volume and value of goods sold and services provided, with the tax charged shown separately.
- Signature of the seller or an authorised servant, manager or agent.
- Printer's name and address and the first and last serial numbers printed and supplied.
Under section 50(3), the tax invoice is issued in duplicate: the original goes to the purchaser or person taking delivery and the duplicate remains with the selling dealer.
Retail invoice - Sections 50(4) to 50(6)
Where no tax invoice is issued under subsection (1), a dealer selling goods in a transaction exceeding the prescribed value threshold must issue a retail invoice and retain a copy. The amount depends on the applicable rules and notifications for the relevant period.
The retail invoice must prominently state Retail Invoice, Cash Memorandum or Bill; include seller identification and registration details where applicable; specify purchaser particulars and statutory form for an inter-State sale; and contain a pre-printed serial number, date, goods and value details, separately indicated tax, and authorised signature. The original goes to the purchaser and a duplicate is retained by the seller.
Commissioner's powers and lost invoices - Sections 50(7) and 50(8)
The Commissioner may notify the manner and form in which invoice particulars are recorded. Where a purchaser reports loss of the original tax invoice, the seller may provide a copy clearly marked as duplicate, subject to prescribed conditions and restrictions. A replacement should not be represented as a fresh sale or a second original tax invoice.
Definitions and connected provisions
Registered dealer: A dealer holding registration under the DVAT Act. Tax invoice: The prescribed document for a qualifying taxable sale under section 50(1). Retail invoice: A bill or cash memorandum issued under subsections (4)-(6) when the conditions for a tax invoice do not apply. Composition: The alternative tax payment arrangement under section 16 of the DVAT Act, subject to eligibility and conditions.
For retention and verification of invoice records, see section 48 (Records and accounts); for invoice adjustments see section 51 (Credit and debit notes).
Section 50 - statutory provisions (source text)
The following reproduces the substantive section text contained in the original page for reference. Check subsequent amendments, notifications and the relevant transaction period before relying on it.
Rule 44, Form 36
(1) A registered dealer making a sale liable to tax under this Act shall, at the request of the purchaser, provide the purchaser at the time of sale with a tax invoice containing the particulars specified in sub-section (2) of this section and retain a copy thereof:
PROVIDED that a tax invoice shall not be issued by a dealer who
(a) is specified in the Fifth Schedule;
(b) elects to pay tax under section 16 of this Act; or
(c) is making the sale in the course of interstate trade or commerce or export:
PROVIDED FURTHER that not more than one tax invoice shall be issued for each sale:
PROVIDED FURTHER that if an invoice has been issued under the provisions of the Central Excise Act, 1944 (1 of 1944), it shall be deemed to be a tax invoice if it contains the particulars specified in sub-section (2) of this section.
Explanation.- For removal of doubts, a registered dealer shall be authorized to issue tax invoices only after a certificate of registration is issued by the Commissioner.
(2) The tax invoice issued under sub-section (1) of this section shall contain the following particulars on the original as well as copies thereof:
(a) the words 'tax invoice' in a prominent place;
(b) the name, address and registration number of the selling registered dealer;
(c) the name and address of the purchaser and his registration number, where the purchaser is a registered dealer;
(d) an individual pre-printed serialised number and the date on which the tax invoice is issued;
PROVIDED that a dealer may maintain separate numerical series, with distinct codes either, as a prefix or suffix, for each place of business in case the dealer has more than one place of business in Delhi or for each product in case he deals in more than one product or both;
PROVIDED FURTHER that such numerical series may be granted by the Commissioner, in such manner and from such date as may be notified by him;
(e) description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately;
(f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him; and (g) the name and address of the printer and first and last serial number of tax invoices printed and supplied by him to the dealer.
(3) A tax invoice in respect of a sale shall be issued in duplicate; the original shall be issued to the purchaser (or the person taking the delivery, as the case may be) and the duplicate shall be retained by the selling dealer.
(4) Except when a tax invoice is issued under sub-section (1) of this section, if a dealer sells any goods exceeding such amount in value as may be prescribed, in any one transaction to any person, he shall issue to the purchaser a retail invoice containing the particulars specified in sub-section (5) of this section and retain a copy thereof.
(5) The retail invoice issued under sub-section (4) of this section shall contain the following particulars on the original as well as copies thereof:
(a) the words 'retail invoice' or 'cash memorandum' or 'bill' in a prominent place; (b) the name, address and registration number of the selling dealer, if registered;
(c) in case the sale is in the course of inter-state trade or commerce, the name, registration number and address of the purchasing dealer and type of statutory form, if any, against which the sale has been made;
(d) an individual pre-printed serialized number and the date on which the retail invoice is issued;
PROVIDED that a dealer may maintain separate numerical series with distinct codes, either as prefix or suffix, for each place of business, in case the dealer has more than one place of business in Delhi or for each product in case he deals in more than one product or both;
PROVIDED FURTHER that such numerical series may be granted by the Commissioner, in such manner and from such date as may be notified by him;
(e) description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately; and
(f) the signature of the selling dealer or his servant, manager or agent, duly authorized by him.
(6) Retail invoice shall be issued in duplicate, the original shall be issued to the purchaser and the copy shall be retained by the selling dealer.
(7) The Commissioner may, by notification in the official Gazette, specify the manner and form in which the particulars on a tax invoice or retail invoice are to be recorded.
(8) If a purchaser claims to have lost the original tax invoice, the selling dealer may, subject to such conditions and restrictions as may be prescribed, provide a copy clearly marked as a duplicate.
Official legal resources
Consult the Delhi VAT Department, Delhi GST Department, India Code, and GST Portal for applicable Acts, Rules, notifications, forms and current procedures. The legal requirements depend on the tax regime and date of the sale.
Frequently asked questions
Is a DVAT tax invoice mandatory for every sale?
No. Section 50(1) addresses a registered dealer's taxable sale on the purchaser's request, subject to statutory exceptions. Section 50(4) separately addresses retail invoices for prescribed transactions.
Can a dealer issue two tax invoices for the same sale?
No. Section 50(1) expressly restricts issuance to not more than one tax invoice per sale. A lost original may be replaced only with a copy marked as duplicate under section 50(8).
Do DVAT invoice rules replace GST invoice requirements?
No. Supplies within the scope of GST must follow applicable GST invoicing provisions; DVAT rules should be applied only where the DVAT Act remains applicable.