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Is it mandatory to to prepare invoice in columnar form or can the taxes be mentioned in the bottom separately for small dealers who are dealing in one type of supply
Format of invoice is not given by government but you need to prepare invoice containing all details required under rules.
You can read about details to be given in a tax invoice with format.
You can design your own tax invoice but only condition is that it should contain all details required under invoice rules.
You can prepare columnar or horizontal or vertical, in fact any format is allowed as far as all details are covered.
You need to provide details of tax charged item wise.
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