Invoicing of Importer sale

[nihal maner]

Is it is mandatory the word 'Register Importer' mentioned on sale invoice of an Importer instead of only 'Importer'

[Ganeshan Kalyani]

I have not come across any such provision. However I request the experts to share their views in this regard. Thanks.

[MUKUND THAKKAR]

Only word Importer is enough .. your Registeration number is established that your are Register importer...

[Rajagopalan Ranganathan]

Sir,

As per rule 9 (1) of Central Excise Rules, 2002 'Every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goodsor an importer who issues an invoice on which CENVAT Credit can be taken, shall get registered. You invoice may indicate you are an importer or a First stage dealer. You registration number which PAN base will indicate the nature of business done by you. Therefore you may mention 'First Stage Dealer/Importer' in your invoice.

[Ganeshan Kalyani]

Thanks to the experts, my knowledge is enriched.

[KASTURI SETHI]

Replies by both experts are excellent. गागर में सागर. Message conveyed through a very few words.Thanks for clarity.

[YAGAY andSUN]

It is mandatory to mention the 'registration certificate number obtained from Central Excise Department and the word 'Importer' on the invoice issued by registered Importer.

[KASTURI SETHI]

M/s.YAGAY AND SUN,

Dear Sirs, Agreed. Wish to say also that the essence of messages conveyed by Sh.Mukund Thakkar, Sir and Sh.Rajgopalan Ranganathan, Sir and by you is the same.Only fashion is different.

[Mahir S]

Sir,

In view of the amendment made under sub rule (8) of rule 9 of Cenvat Credit rules 2004 vide Central Excise Notification No. 09/14 (N.T.) dated 28.02.2014, it appears that it is mandatory to use the word “Registered Importer” on the Importer’ sale invoice.

[KASTURI SETHI]

Sh.Mahir S. Ji,

Sir, Rule 9 (8) of Cenvat Credit Rules, 2004 (as amended vide Notification No.9/14-CE(NT) dated 28.2.14 effective from 1.4.2014) talks of quarterly return and not of invoice. Therefore, we cannot say that it is mandatory to mention the words, "Registered Importer" on the invoice itself. Am I right ?

[Mahir S]

Yes agreed Sir.

But the said rule has provided a separate name and entity - Registered Importer, as already provided previosly for the first stage and second stage dealer.

AI Summary

Registered Importer status: invoice should show registration number and may state importer, not necessarily the phrase 'Registered Importer'. An importer who issues an invoice enabling CENVAT credit must be registered under Rule 9(1) and should include its registration number on invoices; the invoice may state the party's nature (Importer or First Stage Dealer). The Cenvat Credit amendment created the label 'Registered Importer' for return purposes, but that change relates to quarterly returns rather than imposing a mandatory requirement to use the words 'Registered Importer' on the invoice itself.