Invoice cancellation after monthly submission

[akhileshwar Kashyap]

If a manufacturing unit sends a material against excise invocie & utilization is also done as well as RG1 filed. after one month if invoice cancelation is reqd due to any reason, does that have any effect on past registers or we should continue as general practice!!

[Snehal Kulkarni]

Cancellation after duty payment is difficult.

 

You may call back the consignment u/r 16 of CER2002 as rejected material, take the credit on the same invoices and again Invoiced to sale.

AI Summary

Invoice cancellation after duty payment is difficult; recall consignment under rule 16 and claim credit on original invoices before re invoicing.
Cancellation after duty payment is difficult; recall the consignment as rejected material under rule 16 of CER2002, take credit on the same invoices and reissue invoices for sale to restore input credit rather than attempting direct post payment invoice cancellation.