C.Ex. Sr. No. regarding

[Afroz Dairkee]

We have just taken C Ex. Registration since our turn over reached upto 1.45 cr. My query is whether to start the C.Ex. invoice no. from 001 or to contiue the number which we are using till date

[NEERAJ KUMAR, RANCHI]

Dear Mr Iqbal,

After getting registration you have to follow certain provisions as specified in central excise law, one of them is issuance of invoice as per Rule 11 of the Central Excise Rule. Rule 11 prescribes certain entries mandatorily to be made in the invoice. Thus your old invoices may not serve the purpose. Further you have to intimate your Range superintendent as to serial no. of the invoice to be issued. Rule 11(6) provides that

Before making use of the invoice book, the serial numbers of the same shall be intimated to the Superintendent of Central Excise having jurisdiction.

In view of the above you need to start with a new invoice book and a new serial number.

[Afroz Dairkee]

Thanks a lot  Mr Neeraj Kumar.

AI Summary

Invoice Numbering: must notify superintendent of serial numbers and commence a new invoice book under excise rules. A newly registered Central Excise assessee must issue invoices that include the mandatory entries prescribed by Rule 11; existing invoice books that do not meet those requirements may be inadequate. Prior to using an invoice book the assessee must intimate the serial numbers of that book to the Superintendent of Central Excise having jurisdiction pursuant to Rule 11(6). Accordingly, the practical step is to commence a new invoice book and new serial numbering after giving the required intimation.