Online intimation of use and cancellation of C. Excise Invoices

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Invoices

Sanjay Dwivedi,Advocate

Intimation of Invoice - Law

Rule 11 (6) of C. Excise Rules, 2002

Before making use of the invoice book, theserial numbers of the same shall be intimated

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serial numbers of the same shall be intimatedto the Superintendent of Central Excisehaving jurisdiction.

� Intimation must be filed before the invoices are taken into use

It can be filed online

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� It can be filed online

� If for any reason, online filing is not possible, file a written intimation

Online filing

� Go to

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www.aces.gov.in

Click: Central Excise (to login)

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Login page (enter user ID & password)

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Intimate use of invoice

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Enter data for the Invoices to be used

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Cancellation of Invoice - lawPara 12 of CBEC’s Manual of Supplementary Instructi ons reads as under:

12. Cancellation of invoices 12.1 When an assessee is compelled to cancel an invoice, the following actions

should be taken:-

(i) Intimation of a cancelled invoice should be sent to the range Superintendent

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(i) Intimation of a cancelled invoice should be sent to the range Superintendent on the same date, whenever possible. However, in case of exceptional circumstances beyond the control of assessee should this not be possible, the intimation should be sent on the next working day;

(ii) Along with the intimation of the cancelled invoice sent to the range Superintendent the original copy of the cancelled invoice should also be sent.

(iii) Triplicate copy of the cancelled invoice may be retained by the assessee in the invoice book so that the same can be produced whenever required by audit parties, preventive parties and other visiting officers.

Mode of cancellation

� If intimation of use was filed by a written letter, the cancellation should also be intimated in writing

� If intimation of use was filed online, the

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� If intimation of use was filed online, the cancellation should also be intimated online

� Manual still requires submission of the original and duplicate copy of the cancelled invoices to range office (under acknowledgement)

Cancellation of Invoice

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Enter data for cancelled invoice

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THANKS

SRD LEGAL, Advocates & Consultants

THANKS

C. Excise, Service Tax, Customs & Foreign Trade

SRD LEGAL, Advocates & Consultants

512, Business Park, Citi of Joy,

J. S. D. Road, Mulund (West), Mumbai - 400 080.

Tel. : +91-22-25 6565 48

Fax : +91-22-25 6565 49

e-mail: sanjay@srdlegal.in