What should be included in the invoice/ bill / cash memo?

The Consumer Protection Act prescribes the manner in which an invoice, bill or cash memo should be issued. Every invoice, bill, cash memo or receipt for goods sold or services rendered, issued by a seller shall have the following minimum particulars, namely:

  1. The name and address of the seller;
  2. 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, symbolised as “-” and “/” respectively) and any combination thereof, unique for a financial year;
  3. the date of its issue;
  4. the name of the consumer;
  5. the description of goods or services;
  6. the quantity, in case of goods;
  7. the shipping address, where applicable;
  8. the taxable value and discounts;
  9. the rate of tax;
  10. the signature of the seller or his authorised representative; (not required if it is in electronic form)
  11. the customer care number or e-mail ID, where available, and
  12. the total price in 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.

 Relevant Legal Provisions:
  • Rule 5 of Consumer Protection (General) Rules,2020

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