Invoice Series Issue

[Prashant patra]

Dear Experts

Pl. suggest your opinion on below

We have sent our consignment to West Bengal vide invoice no. 303 on dated 04.07.12 due to some waybill value concern we have split the same invoice & give a seris like 303 & 303 A.

This is not correct as per the laws but i need your expert opinion to resolve this.

Best Regards

Prashant patra

[YAGAY andSUN]

Well, it is a settled legal position that Invoices will be serially numbered and putting any suffix is not allowed.  Bring the facts of this event to the knowledge of the concerned department to show your bonafide (as there is no evasion of taxes involved) to cope with any unwanted situation in the future.

[Vijay kumar]

Dear Sir, your action is in violation of Rule 11(2)  of CER, 2002,. In your ER-1 return also, there is no way you can show 303A. Hence, the best way to resolve the issue is to bring the same to the notice of the Department to avoid any future complications clearly stating the value and duty paid and the reason for splitting the invoice into two.

AI Summary

Invoice serialisation requirements: suffixes on invoice numbers violate rule and should be disclosed to tax authorities to avoid issues. Invoices must be serially numbered and the addition of alphabetic suffixes to an invoice number is not permitted; this breach should be disclosed to the department as a bona fide irregularity since returns (ER-1) cannot show suffixed numbers. Taxpayers should notify authorities, state the value and duty paid, and explain the reason for splitting the invoice to regularise the position and avoid future compliance issues.