I have Query related to First/ Second Stage Dealer of Excise.
(a) A Private Limited Company is having Registered Office at one Location and Warehouse at another Location. At the time of Registration both Registered Office Address and Warehouse Office Address is mentioned in the Registration Details. Company is having SAP for generation of Invoice. The SAP is installed in Registered Office. The Authorised person is Managing Director of the Company, who sits at Registered Office. Now the Company wants that Invoice will be generated from Registered Office and send via email to person sitting at Warehouse, that person takes the prints of Invoice and sign it and remove the goods. So for authorising that Warehouse person, shall we have to amend the Registration and incorporate his name in the Authorised person or simply intimate to excise department by submitting a request letter along with his address and id proof. In the same case at the time of intimating invoices to excise department in online portal details of Authorised Persons is also required, so can we enter the name of that warehouse person in that column.
Pls guide on the above query. Many thanks in advance.
01 August 2016
Per me in the instant case, we need to follow the Notification No. 18/2015-C.E. (N.T.) dated 6th July, 2015 in letter and spirit for more clarity and transparency.
CAclubindia
