TO KEEP ONE INVOICE BOOK OR SEPARATE INVOICE BOOKS

[S.C. WADHWA]

DEAR SIR,

WE ARE MANUFACTURERS OF EXCISABLE GOODS AS WELL AS SOME PRODUCTS HAVING NIL RATE OF DUTY.  WE ARE ASLO DOING JOB WORK.  NOW MY QUERY IS WHETHER WE SHOULD MAINTAINED SINGLE INVOICE BOOK FOR ALL TRANSANTIONS OR TO KEEP THREE SEPARATE INVOICE BOOKS FOR 1) EXCISABLE GOODS 2) FOR NIL RATE OF DUTY ITEMS AND 3) FOR JOB WORK.  PLEASE SUGGEST.

 REGARDS,

WADHWA

AI Summary

Manufacturers advised to use separate invoice books for domestic sales and exports under Rule 11 of Central Excise Rules 2000. A manufacturer of excisable goods, items with a nil duty rate, and job work sought advice on whether to maintain a single invoice book or separate ones for each category. The response referenced Rule 11 of the Central Excise Rules, 2000, suggesting the use of two separate invoice books: one for domestic sales and another for exports. It was noted that maintaining any additional separate invoice books would require specific permission from the commissioner or relevant authorities.