Allowability of multiple Invoicing system for various divisions of clearances

[aravindakshan m]

We are having multiple invoicing system for various divisions of our clearances. Is it allowed. Last Year only two type of invoices were used but 2010-11 each division wise invoices linked with our depots for accounting purpose hence we have to inform the department before March,31st.Please let us have your opinion in this regard.

[KIRTIKUMAR PUROHIT]

I think that there is no matter to use multomle Invoices for various depot you have to just give intimate to excise authority well in advance before such invoice books put in to use.

[Rama Krishana]

If you are talking about Excise, you are permitted to have only one set of Invoice for one premises. If you wish to keep more than one set of invoices, a permission from the assistant / deputy commissioner is required.

AI Summary

One set of invoices per premises: obtaining permission allows multiple invoice sets; notify excise authority before using new invoice books. The issue is whether multiple invoice sets may be used for depot or division wise clearances. One view permits multiple invoice books if the taxpayer intimates the excise authority in advance; the other states that ordinarily only one set of invoices per premises is permitted and additional sets require prior permission from the assistant or deputy commissioner.