Format of Sale Invoice for Trader to Avail SAD 4%

[Samir Banerjee]

Dear TMI Team,

Could you please provide me format of Sale Invoice to be raised by trader to avail 4% SAD refund. The format should be included statutory declaration required as per prescribed notification of SAD refund.

[YAGAY andSUN]

Dear Samir,

There is no prescribed format of Invoice under Central Excise Act read with Rules made thereunder. However, ingredients as mentioned in the Rule 11 of Central Excise Rules, 2002 must be mentioned. VAT/CST must be paid on resale of intended goods along with a certificate from CA.

Regards,

YAGAY and SUN

(Management, Business & Indirect Tax Consultants)

AI Summary

Invoice requirements for SAD refund: no prescribed format; include Rule 11 elements and VAT/CST paid on resale with CA certificate. No prescribed invoice format exists for claiming a SAD refund; invoices must include the ingredients required by Rule 11 of the Central Excise Rules, 2002 and the statutory declaration elements for SAD refund claims. Availment on resale requires payment of VAT/CST on the resale of the intended goods and a chartered accountant's certificate confirming that VAT/CST has been paid.