23.   Tax Invoices.-

(1)    A registered person making a taxable supply shall issue a serially numbered tax invoice at the time of supply of goods containing the following particulars, namely:

(a)    name, address and registration number of the supplier;

(b)    name, address and registration number of the recipient;

(c)    date of issue of invoice;

(d)    description and quantity of goods;

(e)    value exclusive of tax;

(f)    amount of sales tax; and

(ff)   Amount of sales tax as specified in sub-section (1A) of section 3;

(g)    value inclusive of tax:

Provided that the Board may, by notification in the official Gazette, specify such modified invoices for different persons or classes of persons:

Provided further that not more than one tax invoice shall be issued for a taxable supply; and

(2)    No person other than a registered person or a person paying turnover tax or retail tax shall issue an invoice under this section.