Invoice particulars for Modvat: specify duty rate and amount, input document references, and supplier invoice details. Prescription of particulars for Modvat invoices under rule 57G requires manufacturers, wholesale distributors/dealers, and importers to state the rate and amount of duty in words and figures and any additional particulars prescribed by the Collector or Central Board. Invoices must include the serial number, date and quantity of inputs as per the invoice under rule 52A or Bill of Entry, and where issued by a wholesale distributor/dealer, the serial number and date of the manufacturer's invoice to the dealer.
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 particulars for Modvat: specify duty rate and amount, input document references, and supplier invoice details.
Prescription of particulars for Modvat invoices under rule 57G requires manufacturers, wholesale distributors/dealers, and importers to state the rate and amount of duty in words and figures and any additional particulars prescribed by the Collector or Central Board. Invoices must include the serial number, date and quantity of inputs as per the invoice under rule 52A or Bill of Entry, and where issued by a wholesale distributor/dealer, the serial number and date of the manufacturer's invoice to the dealer.
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