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    <title>Invoicing of Importer sale</title>
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    <description>An importer who issues an invoice enabling CENVAT credit must be registered under Rule 9(1) and should include its registration number on invoices; the invoice may state the party&#039;s nature (Importer or First Stage Dealer). The Cenvat Credit amendment created the label &quot;Registered Importer&quot; for return purposes, but that change relates to quarterly returns rather than imposing a mandatory requirement to use the words &quot;Registered Importer&quot; on the invoice itself.</description>
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