supplementary invoice

[Dipneet Kaur]

When supplementary invoice can be issued ...

AI Summary

Supplementary Invoices Needed for Retrospective Price Changes Under Central Excise; Debit Notes Not Preferred for Cenvat Credit. A discussion on a forum addresses when supplementary invoices can be issued under Central Excise regulations. It is noted that these invoices are necessary when there is a retrospective change in the price, rate, or value of goods or services, requiring payment of differential duty with interest. A participant queries if changes can be made using a debit note instead, but it is advised that supplementary invoices are preferable to enable the consignee to claim cenvat credit on the duty paid. The conversation highlights the importance of issuing supplementary invoices for compliance and credit purposes.