Invoice serialisation compliance prevents invoice number misuse and mandates printed running serial numbers to deter duty evasion. The circular identifies misuse of invoice numbering-where serial numbers are not pre printed and are hand written or assigned later-as a means to evade excise duty. It directs surveys of duty paying units to ensure invoices bear printed running serial numbers for the whole financial year, mandates prompt offence proceedings for infringements, placement of noncompliant units on suspect lists, intensified surveillance of clearances, and strict field implementation of related recordkeeping rules.
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Invoice serialisation compliance prevents invoice number misuse and mandates printed running serial numbers to deter duty evasion.
The circular identifies misuse of invoice numbering-where serial numbers are not pre printed and are hand written or assigned later-as a means to evade excise duty. It directs surveys of duty paying units to ensure invoices bear printed running serial numbers for the whole financial year, mandates prompt offence proceedings for infringements, placement of noncompliant units on suspect lists, intensified surveillance of clearances, and strict field implementation of related recordkeeping rules.
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