Supplementary invoice

[Asked by Guest]

Dear Sir,

We are a mfg co, we had cleared goods cleared to our one of the depot register under excise and that depot cleared such goods to final customer.Now we have to raised supplementary invoice due to price difference, so whether we would have to raised supplementary invoice in the name of depot or we can directly raised in the name of customer the earlier goods which were cleared from depot..pls explain,thanks and regards.

[PAWAN KUMAR]

Dear Sir,

As per my view, you have to raise the supplementary invoice to your depot who in turn raise the same to customer.

[MUKUND THAKKAR]

you have to raised supplementary invoice to your depot. because initial transactions between you and your depot.

[brij rathi]

you have raise invoice directly in the name of depot as buyer and consigngnee as actual buyer so that cenvat directly pass on to actual buyer . also pl mention the reason for issuing supplementary invoice with factory invoice and depot invoice issued earlier.

AI Summary

Supplementary invoice should be issued to the depot as buyer, which then passes the adjustment to the final customer.
The supplementary invoice should be raised in the name of the depot because the initial transaction was between the manufacturer and the depot; the depot should then raise or pass on the supplementary billing to the final customer. The invoice should identify the depot as buyer and reference the factory and depot invoices and the reason for issuing the supplementary invoice to preserve accounting and input-credit continuity.