DEALER RECORDS

[JAGANATHAN KUMARAVEL]

 A DEALER REGISTERED UNDER CENTRAL EXCISE HAS ISSUED INVOICES WITHOUT TRANSFERING THE CENVAT CREDIT .  IS IT REQUIRED TO CONSIDER THIS INVOICES IN QUARTERLY RETURNS AND ALSO DECLARE THE TRANSACTION IN  D REGISTER

AI Summary

Invoices Without CENVAT Credit Don't Require RG 23D Register Entries or Inclusion in Quarterly Returns. A dealer registered under Central Excise issued invoices without transferring CENVAT credit and inquired whether these invoices need to be included in quarterly returns and declared in the D register. The response clarified that if no CENVAT credit is passed to clients, there is no requirement to make entries in the RG 23D register.