Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

16. Special accounting scheme

Where a dealer liable to pay tax under Section 4 is unable to identify each individual sale, its value or the rate of tax, or is unable to issue a tax invoice as specified in section 29 for each individual sale he may apply to the prescribed authority to pay net tax under Section 10 under a special method to be mutually agreed by such authority in such manner as may be prescribed.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.