invoice print out-reg

[Ramakrishnan Seshadri]

Dear Sir,

We are manufacturing automobile components. We are issuing invoices around 2000 to 2500 numbers per day. As per central excise rules under rule 11 invoices should be in original for buyer,duplicate for transporter ,triplicate for assessee and extra copy.

The extra copy will be acknowledgement copy.

Our question is shall we avoid taking the triplicate copy and keep it in pdf format in the system. whether there is any provision in keeping the triplicate copy in pdf format under central excise rules.

Awaiting your reply.

Thanks and Regards,

S.Ramakrishnan.

[VINOD KUMAR]

Please refer rule 11(3) of CER 2002 which says:-

"The invoice shall be prepared in triplicate in the following manner, namely:-

(i) the original copy being marked as ORIGINAL FOR BUYER;

(ii) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER;

(iii) the triplicate copy being marked as TRIPLICATE FOR ASSESSEE".

It appears that the invoice should be in printed form including the Triplicate invoice.

[SANJAY CHATURVEDI]

Dear Ramakrishnan,

You can save this file in PDF format for your record. but that it should be in their original form.

AI Summary

Automobile parts maker seeks to store triplicate invoices as PDFs under Rule 11 of Central Excise Rules. A company manufacturing automobile components issues 2000 to 2500 invoices daily and inquires if the triplicate copy required under Rule 11 of the Central Excise Rules can be stored in PDF format instead of being printed. One response cites Rule 11(3) of CER 2002, indicating that invoices should be prepared in triplicate in printed form. Another response suggests that while the triplicate can be saved as a PDF for records, it should still be maintained in its original printed form.