TaxTMI 
TaxTMI 
We have issued invoice on last day of the month i.e. 31.12.14 but our removal date is next day i.e. 01/01/15
Pl. advice excise duty liability is to be paid by 5th of January-15 or 5th of Feb-15
EXCISE DUTY LIABILITY
02 Jan 2015 
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Excise duty payable on removal; due by the fifth day of the month after removal unless invoice shows earlier removal.
Excise duty is payable based on the date of removal of goods; if removal occurs in a later month than the invoice date, duty is payable for the month of removal and must be discharged by the fifth day of the following month, whereas an invoice that expressly records an earlier removal date treats liability as arising in that earlier month with payment due by the fifth day of the subsequent month. (AI Summary)
Excise duty is payable based on the date of removal of goods; if removal occurs in a later month than the invoice date, duty is payable for the month of removal and must be discharged by the fifth day of the following month, whereas an invoice that expressly records an earlier removal date treats liability as arising in that earlier month with payment due by the fifth day of the subsequent month. (AI Summary)