FORMAT OF INVOICE UNDER C.EXCISE RYLE 3(5)

[CHANDRAMOHAN S]

SIR

PLEASE SEND THE FORMAT OF OF INVOICE UNDER Central Excise(RULE 3(5))

 

AI Summary

Guidance on Invoice Format for Rule 3(5) Compliance: Use Standard Excise Invoice with Specific Remarks and Recordkeeping. A user inquired about the format of an invoice under Central Excise Rule 3(5). The first respondent clarified that there is no specific format, suggesting using a regular excise invoice with a remark indicating removal under Rule 3(5) of CCR 2004. The second respondent detailed steps for the removal of inputs, including reversing equivalent CENVAT credit, specifying duty payable, and ensuring descriptions match purchase invoices. They also advised accounting for removals in R.G.23A Parts I and II and mentioning such events in Excise Returns, with cross-references to purchase invoices for future reference.