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

[YAGAY and SUN]

According to Rule 11 of the CER, 2000, you can keep two separate invoice books, one for domestic sales and one for export of goods.

For any separate invoice book you would have to obtain the specific permission from the commissioner/DC/AC as the case may be.

AI Summary

Invoice book segregation for domestic and export sales is permitted, subject to obtaining commissioner/DC/AC permission.
Separate invoice books may be permitted to distinguish domestic sales from export sales, but maintaining any separate invoice book for a particular class of transactions requires specific permission from the commissioner/DC/AC under the applicable Central Excise rules.