Draft Trade Circular

A Draft of the Trade Circular is being published for the benefit of the trade. The proposed Trade Circular relates to the issuing of bills, cash memo, Tax Invoices on thermal paper.

Comments/suggestions are being invited in this regard from the trade, in respect of the draft Trade Circular. Comments may be e mailed by e mail at jcsthq1mumbai@gmail.com or may be sent to the office of the Joint Commissioner of Sales Tax (HQ) 1, 9th floor, Old Building, Vikrikar Bhavan, Mazgaon, Mumbai 400010. Comments/ suggestions received upto lst December 2015 will be taken into consideration.

(D. M. Thorat)

Joint Commr of Sales Tax (HQ)1,

M.S., Mumbai.


8th floor,Vikrikar Bhavan,

Mazgaon, Mumbai 400010.


Sub: Issuing of tax invoice bills, cash payment etc.

Na. VAT/AMD-2015/IC/4/Adm-8

Mumbai Dt: 29/10/2015

Trade Cir. 15T of 2015

As per the provisions of section 86(3) of the MVAT Act 2002 a dealer, liable to pay tax under the Act, is required to issue to the purchaser either a tax invoice or a bill or a cash memo. Such tax invoice, bill or cash memo should be serially numbered, signed and dated by him or his servant, manager or agent. A counterfoil or duplicate of such bill etc. is required to be preserved for a period of eight years from the end of the year in which sale takes place. If the value of the goods sold in a single transaction is rupees fifty or less, then bill or cash memo may not be issued.

2. It has been observed that now a days many dealers issue bills on thermal paper. Thermal paper bills do not last for a long time and printed matter on such bill fades away in few days. The consumers/buyers and the consumer organisations have brought this fact to the notice of the Government. The consumers face difficulty especially when the product carries a guarantee/warranty for a certain period. Similarly in the absence of a legible bill it also becomes difficult to approach the Consumer Redressal Forum.

3. In view of the above, the following instructions are hereby being issued:

1) All the dealers, who are liable to pay tax, shall discontinue the practice of issuing invoice, bill, cash memo on thermal paper.

2) All the dealers, liable to pay tax shall issue either a tax invoice, bill or cash memo on a normal paper so that such a bill and the matter printed thereon lasts for a period of at least 8 years.

3) All the dealers are informed to follow these instructions scrupulously.

(Rajiv Jalota)

Commissioner of Sales Tax

Maharashtra State, Mumbai.


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