Correction in excise invoice after removal

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Querist : Anonymous

Querist : Anonymous (Querist)

09 March 2013 Can any correction be made in the excise invoice after the goods have been removed from the factory?

What would be the procedure to be followed in this case?

Please provide suitable circular / notification in this regard.

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

09 March 2013 where any correction, other than one relating to the date or the time of removal of goods or to the description of the goods (including the variety of goods, the number and description of packages and the identification marks thereon), becomes necessary in any invoice before removal of the goods, such correction may be made by the assessee provided this is done neatly and over his dated signature in all copies of the invoice; and

where the assessee, after he has debited the duty due on the goods in the account-current referred to in sub-rule (1), finds it necessary to cancel any invoice, he shall send an intimation thereof in writing to the proper officer not later than the working day next following the day on which such invoice is cancelled, and may thereupon take credit of the duty in that account.

source:

https://www.cbec.gov.in/excise/cx-act/cxa-rule-ch7a.htm

Querist : Anonymous

Querist : Anonymous (Querist)

09 March 2013 In our case, the invoice was prepared in November 2012 as per old address were the machinery was to be delivered and the correction is to be done now in March 2013 with new address where the machinery was actually installed. The invoice is not to be cancelled. Any solution for this?

Dayal

Dayal (Expert)

26 March 2013 You need to seek a written communication from the customer if he has preferred the change in address, or if the change is preferred by you, then you should have ample justification for addressing the change after a lapse of 4 months.

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