It consists of several layers coated with micro-encapsulated dye or ink and a reactive clay or resin on the backside. When pressure is applied through writing or printing, the capsules rupture and react with the clay or resin, creating a permanent mark on the subsequent layers. NCR paper is commonly used for creating duplicate or triplicate copies of forms, invoices, receipts, delivery notes, and other business documents where multiple copies are required. It offers advantages such as convenience, efficiency, and accuracy, as it eliminates the hassle and mess associated with traditional carbon paper.