The Maharashtra VAT department had issued a trade circular {VAT/AMD-2015/1C/4/Adm-8} stating asking all dealers who are liable to pay tax to discontinue issuing invoice, bill, and cash memo on thermal paper.

Instead, they were asked to use normal paper for bills so that the bill and the matter printed thereon shall last for at least eight years.

(click here to download the circular.)

In response to the circular, RAI submitted a representation to the Commissioner of Sales tax, Maharashtra recommending that Electronic bill or Thermal Invoice be allowed as a valid invoice instead of making usage of normal paper compulsory. The purpose of this representation was to convey a practical difficulty faced by retailers and the general business community. The intention is to simplify things for retail community, keep up with the changing business scenario and also care for the environment. Read the representation here.