Invoice Series Issue, Central Excise

[Prashant patra]

Dear Experts

Pl. suggest your opinion on below

We have sent our consignment to West Bengal vide invoice no. 303 on dated 04.07.12 due to some waybill value concern we have split the same invoice & give a seris like 303 & 303 A.

This is not correct as per the laws but i need your expert opinion to resolve this.

Best Regards

Prashant patra

Posts / Replies

[Pradeep Khatri]

Well, it is a settled legal position that Invoices will be serially numbered and putting any suffix is not allowed.  Bring the facts of this event to the knowledge of the concerned department to show your bonafide (as there is no evasion of taxes involved) to cope with any unwanted situation in the future.

[vijay kumar]

Dear Sir, your action is in violation of Rule 11(2)  of CER, 2002,. In your ER-1 return also, there is no way you can show 303A. Hence, the best way to resolve the issue is to bring the same to the notice of the Department to avoid any future complications clearly stating the value and duty paid and the reason for splitting the invoice into two.