dispatch of excisable goods

[vijaya raghavan t g]

Dear Sir,

Can we remove the excisable goods from the factory on the Next day of the invoice date( In that case the date and time of removal on the invoice will be shown as actual date of dispatch).Is there any compulsion in the excise Law to remove the goods on the same day invoice is made.

e.g

goods are invoiced on 26/09/11 . The stock is redueced accordingly in the computerised system.

Goods are physically dispatched on 27/09/11 with the date and time of removal shown in the invoice as 27/09/11 and date of preparation is shown as 26/09/11

AI Summary

Can excisable goods be dispatched post-invoice date? Yes, but the invoice must show the actual dispatch date. A user inquired about the legality of dispatching excisable goods from a factory on a date different from the invoice date under Central Excise law. Responses clarified that goods can be removed the day after invoicing, but the invoice should reflect the actual dispatch date. It was advised that if goods are invoiced at the month's end, duty must be paid by the 31st March, and ideally, goods should not be dispatched on the 1st April to avoid complications with the financial year. If dispatch is delayed, issuing a new invoice on the actual dispatch date is recommended to prevent compliance issues.