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VAT - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Maintaining Duplicate copy of Invoice - Carbon copy or otherwise ...


Invoices Must Have Carbon Copies if Not Computer-Generated to Prevent Duplication and Unauthorized Use.

August 25, 2018

Case Laws     VAT and Sales Tax     HC

Maintaining Duplicate copy of Invoice - Carbon copy or otherwise - When there is a specific mandate to maintain a duplicate it can only be with a carbon copy. Otherwise, there would be duplication of the bills and also multi-transports carried out on the very same bill. This definitely would not apply to a computer generated bill. Here, it is not a computer generated bill - rejection of accounts was proper.

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