Invoice documentation: excise invoices must be prepared in quadruplicate with specified headings and distribution under amended rules. The amendment shifts specified compliance periods to the financial year beginning 1 April, expands supporting documents under rule 57G to include a certificate issued by an Appraiser of Customs posted in a Foreign Post Office in addition to a Bill of Entry, and inserts a sub rule in rule 57GG requiring invoices to be made in quadruplicate with prescribed bold capital headings and distribution: original for buyer, duplicate for transporter (for credit under rule 57G or register receipt entries), triplicate for Central Excise to be sent to the proper officer, and quadruplicate to be retained by the registered person.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Invoice documentation: excise invoices must be prepared in quadruplicate with specified headings and distribution under amended rules.
The amendment shifts specified compliance periods to the financial year beginning 1 April, expands supporting documents under rule 57G to include a certificate issued by an Appraiser of Customs posted in a Foreign Post Office in addition to a Bill of Entry, and inserts a sub rule in rule 57GG requiring invoices to be made in quadruplicate with prescribed bold capital headings and distribution: original for buyer, duplicate for transporter (for credit under rule 57G or register receipt entries), triplicate for Central Excise to be sent to the proper officer, and quadruplicate to be retained by the registered person.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
