A registered person shall issue for each transaction a serially numbered invoice at the time of clearance or sale of goods, including goods chargeable to duty at the rate of zero per cent, or providing or rendering services containing the following particulars, namely :

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

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

(c) date of issue of the invoice;

(d) description and quantity of goods or as the case may be, description of services;

(e) value exclusive of excise duty;

(f) amount of excise duty; and

(g) value inclusive of excise duty.