Section 35, The Goods and Services Tax Act, 2009

(1) Only one original GST invoice shall be issued for ataxable supply, but the person who issued the original shall, upon request provide a copy clearly marked as such to a taxable recipient. (2) Only one original GST credit or debit note shall be issued for a particular GST adjustment event in relation to a supply, but the person who issued the original shall, upon request provide a copy clearly marked as such to a taxable recipient who claims to have lost the original. (3) It is an offence to issue a GST invoice, GST credit note or GST debit note in circumstances other than those specified in this Part.