Invoice and recordkeeping requirements updated: single lot consignments use a single invoice, split consignments need separate invoices, plus mandatory returns. The amendment to rule 57GG prescribes invoicing rules: a single invoice where all packages of a consignment are despatched together; separate invoices for consignments split into multiple lots or loaded on multiple conveyances that travel separately. It also requires registered persons to submit a monthly return and prescribed documents to the Range Superintendent for verification after each month, and to preserve the documents specified under rule 57GG for a statutory period, producing them to the Central Excise Officer on demand.
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Invoice and recordkeeping requirements updated: single lot consignments use a single invoice, split consignments need separate invoices, plus mandatory returns.
The amendment to rule 57GG prescribes invoicing rules: a single invoice where all packages of a consignment are despatched together; separate invoices for consignments split into multiple lots or loaded on multiple conveyances that travel separately. It also requires registered persons to submit a monthly return and prescribed documents to the Range Superintendent for verification after each month, and to preserve the documents specified under rule 57GG for a statutory period, producing them to the Central Excise Officer on demand.
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