Details on an Invoice?

We get invoices, bills, cash memos, and receipts every now and then, however, not all of those are proper /legal ones. Therefore while receiving an invoice/bills/cash memos/receipts from a merchant for any goods bought or services availed we need to ensure that the invoice contains all the details necessary.

What are the necessary details?

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

(1) Every invoice, bill, cash memo, or receipt for goods sold or services rendered, issued by a seller shall have the following minimum particulars, namely:-

(a) The name and address of the seller;
(b) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing letters or numerals or special characters (hyphen or dash, and slash, symbolized as “-” and “/” respectively) and any combination thereof, unique for a financial year;
(c) the date of its issue;
(d) the name of the consumer;
(e) the description of goods or services;
(f) the quantity, in case of goods;
(g) the shipping address, where applicable;
(h) the taxable value and discounts;
(i) the rate of tax;
(j) the signature of the seller or his authorized representative;
(k) the customer care number or e-mail ID, where available, and

(l) the total price in a single figure, along with the breakup price showing all the compulsory and voluntary charges, such as delivery charges, postage and handling charges, conveyance charges, and the applicable tax: Provided that where such invoice, bill, cash memo, or receipt is issued by a seller in electronic form, the signature of the seller is not required.

(2) The serial number on the invoice, bill, cash memo, or receipt to be issued by a seller shall not be altered, removed, replaced, or erased under any circumstances. Lesson Learned: Next time you get an invoice/bills/cash memos/receipts, check if all the details mentioned herein have been included in the invoice, if not, you should ask for the same.