claim of excise

[sumit poddar]

Dear sir/Mam

My client is an importer he import goods from out of India and sale it in India.In the month of the june 2015 he imported some some goods and sold. At that time he was not registered under the excise .But know customer want the invoice as the first stage from my client. Know my client is registered as the importer under the excise .But the doubt is that can the seller reissue the invoice for the same as the first stage dealer and can the customer claim the cenvat. Can there be any other alternative to avail the benefit.

Thanks and Regards

sumit

[MUKUND THAKKAR]

your query is not clear.

[sumit poddar]

sir my query are

1, how can an importer pass cenvat as first stage dealer

2. if he has sold some goods earlier in month of june 2015 and issued the invoice at that time,but now the buyer is asking to reissue the invoice as first stage dealer is it possible for the importer to do so and pass cenvat. The problem i m facing is that the seller was not registered as importer in the month of the june 2015 but now he is register in excise as importer as per the amendment in the year 2014

[YAGAY andSUN]

Dear Sumit,

Importer would have to get registration under Central Excise Laws under the category of Registered Importer and issue the invoice on which buyer can avail the CENVAT credit. No need to act as FSDs or SSDs.

​Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

[sumit poddar]

@YAGAY AND SUN

SIR THANKS FRO YOUR KIND REPLY .BUT STILL I HAVE I DOUBT THAT WHAT ABOUT THE GOODS SOLD BEFORE OBTAINING THE RFEGISTRATION. DO I HAVE TO REISSUE THE INVOICE OR WE BUYER CAN'T AVAIL THE BENEIFT

IS THERE ANY WAY THAT WE CAN PASS THE CENVAT WHICH WAS SOLD BEFORE OBTAINING THE REGISTRATION

AI Summary

Registered Importer status allows buyer to claim CENVAT credit when supplier issues a compliant invoice post-registration. The supplier should obtain excise registration as a Registered Importer and issue an appropriate invoice so the buyer can avail CENVAT credit; there is no need to act as first stage or second stage dealer. It remains uncertain whether invoices for sales made before registration can be reissued to permit retrospective CENVAT claims.