In order to move towards digitization and documentation of economy, the Federal Board of Revenue [the 鈥淔BR鈥漖 introduced Chapter XIV of the Sales Tax Rules 2006 [the 鈥淩ules鈥漖 through Notification No. S.R.O. 470(I)/2007 dated 9 June 2007 which specified the procedure for issuance of electronic invoices.