RG-23 D Entry No.

[Ram Niwas]

Dear Sir,

My query is that

1.  It is mandatory or not to mention RG23D Entry No and page no.for a first stage/second stage dealer on excise invoice. 

2. First stage dealer which entry no. should be mention on excise invoice  receipt entry no. or dispatch entry no.

3. It is mandatory or not for second stage dealer to mention RG23D entry no of first stage dealer. 

Regards

[PAWAN KUMAR]

Dear Sir,

As per my view, the poinwise reply is as under :

1.Yes it is mandatory to shown RG23D Entry No./Page No. on invoice.

2.Both No. to be shown i.e. receipt & dispatch.

3.Not to shown. Only shown as per point no.2

AI Summary

Excise entry requirement: invoices must show registration entry and page identifiers and include receipt plus dispatch entries. It is mandatory to show the RG23D Entry No./Page No. on the excise invoice. Both receipt and dispatch entry numbers must be shown on invoices; first stage dealers should display both receipt and dispatch entries. Second stage dealers are not required to display the first stage dealer's RG23D entry beyond showing receipt and dispatch entries as applicable.