(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) (***)

(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.

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