TaxTMI 
TaxTMI 
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
Excise invoicing for short supply
30 Jun 2016 
4 Replies 
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Excise duty compliance: short-supply items must be invoiced and duty paid, use debit note and fresh invoice to regularise.
Short-supply of goods against an already issued excise invoice should be regularised by the consignee issuing a debit note for the short quantity, enabling the manufacturer to take corresponding credit and raise a fresh excise invoice for the outstanding goods with appropriate duty accounting, rather than attempting removal without duty based on a supplementary invoice. (AI Summary)
Short-supply of goods against an already issued excise invoice should be regularised by the consignee issuing a debit note for the short quantity, enabling the manufacturer to take corresponding credit and raise a fresh excise invoice for the outstanding goods with appropriate duty accounting, rather than attempting removal without duty based on a supplementary invoice. (AI Summary)