Excise invoicing for short supply

[Santosh Karangutkar]

We have manufacturer and made supply invoice month back and now we understand that one item short supplied against same excise invoice. And now we require to despatch the same . Please guide how to despatch this short supply item

[KASTURI SETHI]

No Range Officer will take risk and allow you to clear one piece without payment of duty by giving the reference of original invoice on the supplementary invoice irrespective of the amount involved, especially, routine visits by the Range Staff are banned. This is record based mistake.

[Ganeshan Kalyani]

Sir, risk involved in removing the goods in such situation. Taking risk or not is a commercial call. Thanks.

[vuchcholla Bhaskar]

Dear Sir,

Consignee can be raised the debit note copy for the short qty after that you can take the credit based on debit note copy and you can raise the fresh invoice with excise duty.

Thanks for the understandings.

Thanks & Regards

Bhaskar

[Ganeshan Kalyani]

Yes this seems to be quit good solution but need to keep the accouting proper to explain the auditor during audit. Thanks.

AI Summary

Manufacturer Faces Short Supply Issue: Guidance Sought on Excise Invoice Compliance and Duty Payment Risks A manufacturer identified a short supply issue with an excise invoice and sought guidance on dispatching the missing item. One response advised against clearing the item without duty payment, referencing the original invoice, due to regulatory risks. Another suggested that the consignee issue a debit note for the shortfall, allowing the manufacturer to credit it and raise a new invoice with excise duty. It was also recommended to maintain accurate accounting records to satisfy auditors. The discussion highlighted the risks and procedural considerations in addressing the short supply.