EXCISABLE INVOICE ISSUED WITH OVER AMOUNT AND GOODS DELIEVERED WITH LESS QUANTITY

[manan pandya]

Dear Experts,

we are manufacturer and our final product is excisable and my query is that

1) we have sold excisable goods to our party with qty. 100 nos. and charges excise duty and cst .(ass. 100000 + excise . 12500 + cst. 2250 = gross 114750/- ) with this invoice but physically qty. deleivered to party only 90 nos. so in that case how to solve this issue ... how to send balance 10 qty. and which effect will be given in RG-1 .

2) We have sold excisable goods to our party with qty. 300 nos. with invoice and charges made as per quantity but physically qty. deleivered to party 400 nos. so in that case how to give effect of 100 excess nos. qty. in our RG-1 because our RG-1 Shows excess qty. but physically are not available and how to give excisable effect ..

pls. suggest ..

regards,

Manan Pandya

AI Summary

Manufacturer Faces Delivery Discrepancies; Advised to Correct RG-1 Register and Pay Excise Duty on Undelivered Units A manufacturer faced issues with excisable goods delivery discrepancies. In one case, they invoiced for 100 units but delivered 90, and in another, they invoiced for 300 units but delivered 400. Experts advised that for the first issue, they should record the 10 undelivered units in their RG-1 register and issue a new invoice, paying excise duty again. For the second issue, they should invoice the excess 100 units, pay the duty, and adjust the RG-1 register accordingly. Additional advice included using a delivery challan for the undelivered units, avoiding further RG-1 entries.