TaxTMI 
TaxTMI 
supplementary invoice
11 Jul 2014 
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Supplementary invoice issuance advised when retrospective price changes require payment of differential duty and interest.
Supplementary invoices should be issued when there is a retrospective change in price, rate or value of capital goods, raw materials, components, inputs or input services, or for price variation in cleared finished goods; the seller must pay the differential duty with applicable interest, and issuing a supplementary invoice is recommended so the consignee can avail cenvat credit on the duty paid. (AI Summary)
Supplementary invoices should be issued when there is a retrospective change in price, rate or value of capital goods, raw materials, components, inputs or input services, or for price variation in cleared finished goods; the seller must pay the differential duty with applicable interest, and issuing a supplementary invoice is recommended so the consignee can avail cenvat credit on the duty paid. (AI Summary)
When supplementary invoice can be issued ...