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

New Excise Registration Requires New Invoice Serial Numbers per Rule 11; Notify Range Superintendent Before Use. A user inquired about whether to start a new invoice numbering system after obtaining Central Excise registration due to reaching a turnover of 1.45 crore. A respondent advised that, according to Rule 11 of the Central Excise Rules, a new invoice book with a new serial number must be initiated. It is mandatory to inform the Range Superintendent about the serial numbers before using the invoice book, as the old invoices may not meet the required provisions. The user acknowledged and thanked the respondent for the guidance.