What is ECR?
- Electronic Cash Register” means a system comprising of CIS and SDC connected together as one system.
- Certified Invoicing System (CIS)” means an electronic system designated for use in business for efficient management of sale transactions.
- Sales Data Controller (SDC)/ Electronic Signature Device (ESD)” is a device connected to CIS for:
Signing on the receipt
Storing receipt information
Sending receipt information to NRA server
ECR Law
Section 25 (1,2&3) of FINANCE ACT 2018 gives the NRA the authority to install Electronic Fiscal devices in business premises.
Section 34 of FINANCE ACT 2020
Section 34 of the Goods and Services Tax Act 2009 is amended by repealing and replacing that section with the following new section–
- Every registered GST business shall in the ordinary course of business, maintain an electronic cash register as may be specified by Commissioner- General for the purpose of invoicing and recording all transactions.
- A GST registered supplier who makes taxable supplies shall be required, at the time of the supply, to issue the recipient with an original GST invoice, whether from the printed booklet or an electronic cash register, for the supply;
- Where the GST registered supplier who makes taxable supplies fails, at the time of the supply during purchase, to issue the recipient with an original GST invoice for the supply, the customer shall be required to request a GST invoice or electronic cash register system generated sales receipt specified under subsection (5);
- A GST invoice and a sales receipt shall contain the information prescribed by the Commissioner-General;