32. Tax invoice.

32. Tax invoice.- Every registered person shall at the time of supply of taxable goods or providing of taxable services or export of goods or service or sale of taxable imported goods issue invoice with consecutive serial number in the form and manner prescribed by Rules or in any other  form and manner approved by the Board in this behalf by notification in the official Gazette:

Provided that,

(a)     not more than one invoice shall be issued for a single supply of taxable goods or sale of taxable imported goods or providing of taxable service, or export of goods or service;

(b)     in .a case where-   any person claims that his original invoice has been lost, the concerned supplier of goods or providing of service may issue to him a copy of that invoice marked distinctly as "copy only".

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