https://www.taxtmi.com/forum/issue?id=107279 Goods may be dispatched after invoice preparation provided duty-payment and documentary requirements are observed; the previous obligation to debit duty accounts before removal has been relaxed but removals should occur within a reasonable time and invoices should be cancelled and reissued if the actual dispatch date differs materially. Special caution applies at the fiscal-year end because duty for clearances in the last day of the year must be paid then; while duty-paid goods may remain in the factory, physical movement that crosses the year-end requires careful compliance. Invoicing is a primary statutory record and some regimes expect removal shortly after the invoiced removal time, with relief for disruptions. en-us Thu, 04 Sep 2014 16:05:47 +0530 Thu, 23 Jan 2025 15:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107279 Goods may be dispatched after invoice preparation provided duty-payment and documentary requirements are observed; the previous obligation to debit duty accounts before removal has been relaxed but removals should occur within a reasonable time and invoices should be cancelled and reissued if the actual dispatch date differs materially. Special caution applies at the fiscal-year end because duty for clearances in the last day of the year must be paid then; while duty-paid goods may remain in the factory, physical movement that crosses the year-end requires careful compliance. Invoicing is a primary statutory record and some regimes expect removal shortly after the invoiced removal time, with relief for disruptions. Discussion-Forum Central Excise Thu, 04 Sep 2014 16:05:47 +0530 https://www.taxtmi.com/forum/issue?id=107279