SERIES OF INVOICES

[S.C. WADHWA]

A Manufacturing company named XYZ Ltd. amalgamated with another company named ABC Pvt. Ltd.. As a result, name of XYZ Ltd. become XYZ (A Division of ABC Pvt Ltd.).

Query is

Whether sales invoices no. of XYZ (Division of ABC Pvt. Ltd.) will be continued from invoice no. of XYZ ltd. or will be started afresh from no. 1.

[PAWAN KUMAR]

Dear Sir,

Invoices shall be started with serial number one on new stationery bearing correct details and address of new unit XYZ (Division of ABC Pvt. Ltd.). All previous stationery shall be blocked for use and intimated to excise/sales tax department mentioning not to use in future.

[YAGAY andSUN]

Dear S.C.Wadhwa,

We are in agreement with the reply submitted by Mr. Pawan to your query.

Regards,

YAGAY and SUN (Knowledge is power, when shared)

(Management and Indirect Tax Consultants)

[Mahir S]

Yes, but first make necessary amendment in the central excise registration copy.

AI Summary

XYZ Ltd. and ABC Pvt. Ltd. Merger: Start Invoices from Serial Number One with Updated Details; Amend Excise Registration A manufacturing company, XYZ Ltd., amalgamated with ABC Pvt. Ltd., becoming XYZ (A Division of ABC Pvt. Ltd.). A query was raised about whether the sales invoice numbers should continue from XYZ Ltd.'s existing sequence or start anew. The consensus among respondents was that invoices should begin from serial number one on new stationery reflecting the updated company details. Additionally, it was advised to block previous stationery and notify the excise/sales tax department. An amendment in the central excise registration was also recommended before proceeding.