TaxTMI 
TaxTMI 
Excise duty on Supplementary Invoice
X X X X Extracts X X X X
X X X X Extracts X X X X
....xcise duty on Supplementary Invoice<br> Query (Issue) Started By: - Neeraj Sharma Dated:- 10-12-2015 Last Reply Date:- 12-12-2015 Central Excise<br>Got 6 Replies<br>Central Excise<br>Dear All, We are a manufacturing unit & after make finished goods we have transfer in our registered manufacturer depot for further sale to customer as per Rule 7 & in depot maintain RG23D register and on time of sal....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e duty pass on to customer. Now my query is due to price increase we have issue a supplementary invoice to customer from our depot, in case please tell us excise duty is applicable or not & if yes than how can we charge excise duty from customer on supplementary invoice? Reply By KASTURI SETHI: The Reply: You will have to pay Central Excise duty on the differential amount on account of escalatio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n in prices.You may charge differential duty on the invoice in a routine way. Mention also invoice no. and date against which supplementary invoice is being issued. Do you require more information ? Reply By Neeraj Sharma: The Reply: Dear Mr. Kasturi Sethi We have to maintain in RG23D register in our depot & just duty pass to customer which we have received from our mfg unit. So please tell me ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....how can we charge extra excise duty from customer & pay to department? We have to run our mfg depot like as a first stage dealer. Reply By KASTURI SETHI: The Reply: What I understand you have stock transferred your products to your depot on payment of Central Excise duty. Now you will raise supplementary invoice due to escalation in prices. (I think retrospectively ?). First you will pay duty on....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... supplementary invoice addressed to your depot which is registered as dealer for passing on cenvat credit. On the supplementary invoice you will mention original invoice no. date in respect of which price is increased and duty has to be paid. Thereafter you can mention in the invoice to be issued from depot. Interest has to be paid from your pocket. Reply By Ganeshan Kalyani: The Reply: What I un....
X X X X Extracts X X X X
X X X X Extracts X X X X
....derstand from the query is that the goods is first removed to depot after paying excise duty. The value of the goods kept same and it is sold to customers. Thats is the reason that queriest is asking how to make excise duty on escalated price. Please correct if my understanding is wrong. Therefore as per Kasturi sir reply in case of escalation of price first differential excise duty to be paid by ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....factory and subsequently the depot should pass on to the customers. Reply By KASTURI SETHI: The Reply: Sh.Ganeshan Kalyani Ji, Sir, you have rightly understood. We are on the same track. At the same time problem of querist should be solved. Reply By Ganeshan Kalyani: The Reply: Yes sir the queriest should sign off this query if he got his query resolved.<br> Discussion Forum - Knowledge Sharin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g ....