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TMI BlogInstructions relating to issuance of invoice(s) under Rule 57G of Central Excise RulesX X X X Extracts X X X X X X X X Extracts X X X X ..... puter generated invoice. (d) Only duplicate copy of invoice issued under Rule 52A or Rule 57G will be used as cover for transport document and for the purpose of Modvat. The following instructions are issued relating to invoices under Rule 57G. 1. Every person who intends to isssue an invoice(s) under Rule 57G shall submit an application in the proforma as at Annexure-I for the purpose of registration with the jurisdictional Range Superintendent of Central Excise. 2. The jurisdictional Range Superintendent after scrutiny of the application for registration shall grant a certificate of registration in the prescribed proforma as at Annexure - II. 3. The registered person will issue invoices under Rule 57G in respect of only those commodities for which declaration has been made in his application. 4. Any change in godown or the office premises used or proposed to be used for storage has to be intimated and registered before the new premises can be so used. 5. A godown can be either owned by the registered person, rented wholly or partially, leased from a private godown owner or public sector godown. There should, however, be a legal arrangement so as to enable verificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing month the following documents to be Range Superintendent. (a) A photocopy of the RG 23D entries for that month. (b) Triplicate copies of all the modvatable invoices issued under Rule 57G. (c) Triplicate copies of the non-modvatable invoice issued by the registered person in respect of their consignment which have been split for sale to modvatable users and non- modvatable users. (d) The duplicate copy of the manufacturer's invoice issued under Rule 52A if the registered person has received the consignment from the manufacturer. Otherwise, the duplicate copy of the registered person's invoice on the strength of which the goods have been received and entries have been made in the RG 23D register. In other words the duplicate copy indicating receipt of goods from the manufacturer or the registered person has to be submitted. In no circumstances photocopy shall be accepted. 11. The Range Superintendent shall verify as follows : (a) Verification of triplicate copies of the invoices issued under Rule 57G with the duplicate copy of the invoice under 52A in those cases where the goods have been received by the registered person from the manufacturer. (b) The verificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... new destination as requested by the registered person. The duplicate and triplicate copy of the manufacturer's invoice will be endorsed by the Range Superintendent showing new destination. 3. A registered person, say in Bombay, places an order on a manufacturer, say in Madras for supply of goods at Ahmedabad without being definite in advance as to who his buyer in or around Ahmedabad would be, the order has been placed in anticipation of the demand, the goods are delivered and stored in a godown, the registered person would be required to register himself at Ahmedabad and issue invoices under Rule 57G. PROVISIONS RELATING TO IMPORTERS 1. An importer who intends to issue an invoice under Rule 57G will also have to obtain Registration under Rule 174 of Central Excise Rules. He will make an application for registration with the Range Superintendent having jurisdiction over his office premises. 2. The triplicate copy of the Bill of Entry will be used for the purpose of availing Modvat by the user. 3. Where an entire consignment is sold out from the docks/bonded warehouse, the triplicate copy of the Bill of Entry, duly signed and stamped by a proper officer of customs can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Superintendent of Central Excise ________________________________________. Sir, I/We __________________________ Son/Daughter(s) of _____________ ____________________residing at ________________________ hereby request that I/we __________________________________________ may be issued a registration certificate under Rule 174 for the purpose indicated in the schedule. Other details required are also furnished in the Schedule. 2. I/We __________________________ agree to abide by all the provisions of Central Excise Rules, 1944 and any orders issued thereunder. 3. I/We__________________ declare that to the best of my/our knowledge and belief the information furnished herein is true and complete. SignaturePlace : of the applicant (Signatures)Date : tear hear ____________________________________________________________ ACKNOWLEDGEMENT Received an application for Registration from Ms./Mr./Smt. __________________________ Son/Daughter of ____________________ for registration under Rule 174. Signature and Stamp of Range Superintendent Date : receiving the application. SCHEDULE 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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