About invoicing

[nihal maner]

I am a Registered Excise dealer. i want sale excisable goods to a unregister dealer. in this case i issue Excise invoice or Commercial invoice..?

[YAGAY and SUN]

Dear Nihal,

You will issue excise invoice for removal of excisable goods to the customer under rule 11 of Central Excise Rules, 2002., though the customer would not be able to avail CENVAT credit.

Regards,

YAGAY and SUN

(Management, Business & Indirect Tax Consultants)

[Rajagopalan Ranganathan]

Sir,

In my opinion, when you sell exciseable goods to unregistered deal you can clear the same under normal commercial invoice and not under invoice as required by rule 11 of Central Excise Rules, 2002.

[Tarun Agarwalla]

Dear sirI feel just because a deker is registered as deker in excise he nay not required to issue every invoice with excise . however the dealer need to maintain proper record for the cenvat and need to update the amount of cenvat in each removal.

[nihal maner]

Is there any Rule from April 2015 that Excisable goods must sale with only Excise invoice & not with Commercial invoice..?

AI Summary

Excise invoice requirement debated for sales to unregistered buyers; affects CENVAT credit entitlement and recordkeeping obligations.
Whether a registered excise dealer must issue an excise invoice for sales of excisable goods to an unregistered buyer is disputed: one adviser recommends issuing an excise invoice while noting the buyer cannot claim CENVAT credit; other advisers say a normal commercial invoice may be used, provided the dealer maintains proper records and updates CENVAT-related entries for each removal.