Central Excise (Amendment) Rules, 1994 - Accounting procedure for persons issuing invoices under Rule 57G - 33/94 - Central Excise - Non Tariff

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Central Excise (Amendment) Rules, 1994 - Accounting procedure for persons issuing invoices under Rule 57G

Notification No. 33/94-C.E. (N.T.)

Dated 4-7-1994

In exercise of the powers conferred by section 6 and section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944 namely :-

1. (i) These rules may be called the Central Excise (Amendment) Rules, 1994.

(ii) They shall come into force on the date of their publication in the Official Gazette.

2. After rule 57G of the Central Excise Rules, 1944 (hereinafter referred to as the said rules), the following rule shall be inserted, namely :-

"57GG. Accounting procedure for the persons issuing invoices under rule 57G or rule 57T. - (1) Every person, who issues invoice or invoices under rule 57G or, as the case may be, under Rule 57T shall get registered under rule 174.

(2) He shall maintain a stock account in the form RG 23D.

(3) The registered person shall maintain the RG 23D register at the end of the day of receipt and issue of excisable goods, and he shall -

(a) at the time of making any entry, insert the date when the entry is made;

(b) correctly keep such book, account or register in the manner required, under these rules and shall not cancel, obliterate, or alter any entry therein, except for correction of any errors;

(c) keep the book, account or register at all times ready for the inspection by the officers, and shall permit any officer to inspect it and make any such minute therein or any extract therefrom, as such officer thinks fit.

(d) at any time, if demanded by the officer, send the records, referred to in clause (c), to the proper officer.

(4) The registered person shall issue an invoice containing the details as prescribed by the Central Board of Excise and Customs or as the case may be Collector of Central Excise;

(5) Each invoice shall bear a printed serial number running for the whole year beginning on the 1st January of each year. Only one invoice book of each type shall be used by the registered person for removal of excisable goods at any one time unless otherwise specially permitted by the Collector in writing.

(6) Each foil of the invoice book shall be authenticated by the owner or the working partners or the Managing Director or the Company Secretary, as the case may be, before being brought into use by the registered person. The serial number of the invoice, before being brought into use, shall be intimated to the Assistant Collector of Central Excise and a dated acknowledgment of receipt of such intimation shall be retained by the registered person. When the invoice is generated through computer the serial number likely to be used in the forthcoming quarter shall be intimated to the Assistant Collector of Central Excise and as soon as the same is exhausted a revised intimation may be sent. Records and invoice generated through computer are also recognised. Such registered dealers shall send details of the software used including the format for information of the Assistant Collector of Central Excise."

3. In rule 173Q of the said rules, -

(a) for the words "manufacturer, producer or registered person of a warehouse" wherever they occur, the words "manufacturer, producer, registered person of a warehouse or a registered dealer" shall be substituted;

(b) for the words "gate pass" wherever they occur, the word "invoice" shall be substituted;

"(bbb) enters wilfully any wrong or incorrect particulars in the invoice issued for the excisable goods dealt by him with intent to facilitate the buyer to avail of credit of the duty of excise in respect of such goods which is not permissible under these rules."

4. In rule 174 of the said rules, in sub-rule (1), for the word "wholesale" wherever it occurs shall be omitted.

5. In rule 174 of the said rules, in sub-rule (1), after the words "otherwise use the excisable goods", the words, figures and letters "or a person who issues invoice or invoices under rules 57G or, as the case may be, rule 57T" shall be inserted.

6. In rule 209 of the said rules, -

(a) for the words "manufacturer, producer or registered person of a warehouse" wherever they occur, the words "manufacturer, producer, registered person of warehouse or a registered dealer" shall be substituted;

(b) for the words "gate pass" wherever they occur, the word "invoice" shall be substituted;

PROFORMA FOR ISSUE OF INVOICE UNDER RULE 57G OR 57T

SERIAL NO. ___________________

1. (a)	Name and Address of registered person issuing the invoice including Central Excise Range, Division and Collectorate	:
(b)	(i) Central Excise Registration No.; (ii) Sales Tax Registration No.; (iii) Permanent Income-tax No. or GIR, if any	:
(c)	Description of goods	:
(d)	Identification marks and numbers, if any	:
(e)	Quantity (Nos./Weight/Litre/Metre)	:
(f)	Value in Rupees (both in words and figures)	:
(g)	Tariff classification	:
(h)	Invoice No.	:
(i)	Date and Time of Issue (both in words and figures) of the invoice of registered person issuing the invoice	:
(j)	Rate and Amount of duty charged (both in words and figures)	:
2. (a)	Name and Address of buyer including Central Excise Range, Division and Collectorate	:
(b)	(i) Registration No. (ii) Sales Tax Registration No. (iii) Permanent Income-tax No. or GIR, if any, of buyer	:
3. (a)	Name and Address of Supplier or Suppliers from whom excisable goods have been received by a person under Sl. No. 1 above issuing invoice under rule 57G or 57T including Central Excise Range, Division and Collectorate	:
(b)	(i) Central Excise Registration No. (ii) Sales Tax Registration No. (iii) Permanent Income-tax No. or GIR, if any.	:
(c)	Description of Goods	:
(d)	Identification marks and number, if any	:
(e)	Quantity (Nos./Weight/Litre/Metre)	:
(f)	Value in Rupees (both words and figures)	:
(g)	Tariff classification	:
(h)	Invoice No.	:
(i)	Date and Time of issue (both words and figures) of the invoice of supplier or suppliers	:
(j)	Rate and Amount of duty paid (both words and figures)	:
4. (a)	Name and Address of manufacturer/importer if he is not supplier	:
(b)	Address of Central Excise formation i.e. Central Excise Range, Division and Collectorate	:
(c)	Description of goods	:
(d)	Identification marks and number, if any	:
(e)	Quantity (Nos./Weight/Litre/Metre)	:
(f)	Value in Rupees (both in words and figures)	:
(g)	Tariff classification	:
(h)	Invoice No.	:
(i)	Date and Time of issue (both in words and figures) of the invoice of manufacturer or importer under S. No. (a) above	:
(j)	Rate and Amount of duty paid (both in words and figures)	:

RG-23D

PROFORMA FOR RECORDS OF RECEIPTS OF DUTY PAID GOODS AND ISSUE THEREOF

[See rule 57GG(2)]

RECEIPT
S. No.	Manufacturer/importer invoice No. and Date	Name and address of Manufacturer/importer including Central Excise Range, Division and Collectorate, Customs House	Rate and Amount of duty (both words and figures)	Quantity	Total Amount of duty (both words and figures)
1	2	3	4	5	6

Description of Goods	Invoice No. and Date/ Bill of Entry of the supplier if he is not manufacturer/ importer.	Name and address of the supplier including Central Excise Range, Division and Collectorate, Customs House	Quantity	Tariff Heading/ sub-heading	Rate and amount of duty (both words and figures)
7	8	9	10	11	12

Invoice No. and date	Name of the customers to whom goods are sold including Central Excise Range, Division and Collectorate, Customs House	Quantity	Total amount of duty (both words and figures)
13	14	15	16