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                   7806 Points
                   Joined December 2008
                
               
			  
			  
             
            
             Yah, it looks like a bit tedious. But as all supply invoices has to be matched with receipt of credit, it is inevitable. Retalers, not supplying to registered persons, can make single tax invoice at the end of the day. It will simplify the procedure at the end of retailers to  a large extent.