Excise duty on Supplementary Invoice

[Asked by Guest]

Dear All,

We are a manufacturing unit & after make finished goods we have transfer in our registered manufacturer depot for further sale to customer as per Rule 7 & in depot maintain RG23D register and on time of sale duty pass on to customer. Now my query is due to price increase we have issue a supplementary invoice to customer from our depot, in case please tell us excise duty is applicable or not & if yes than how can we charge excise duty from customer on supplementary invoice?

AI Summary

Excise duty on supplementary invoice: differential duty must be paid by the manufacturer and referenced to the original invoice.
Excise duty is payable on the differential value when a supplementary invoice is issued for price escalation after goods were transferred to a registered manufacturer depot. The manufacturer must pay Central Excise on the additional taxable value, reference the original invoice number and date on the supplementary invoice, and bear any interest for delayed payment; the depot may then reflect the differential duty when billing the customer and maintain RG23D records to pass duty or credit.