Excise act

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Querist : Anonymous

Querist : Anonymous (Querist)

04 December 2015 If ECC No is not shown in invoice Can Cenvat Credit allowed or not in gujarat .

Querist : Anonymous

Querist : Anonymous (Querist)

04 December 2015 can second stage dealer pass on cenvat credit to third stage dealer.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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21 July 2024 In India, the availability of Cenvat credit (now GST Input Tax Credit) depends on compliance with specific requirements under the Central Excise Rules or the GST Act. Here are the general principles regarding your questions:

1. **ECC No. (Excise Control Code)**: Earlier, under the Central Excise regime, invoices needed to contain the ECC number to claim Cenvat credit. The ECC number identified the manufacturer or the first stage dealer who paid excise duty. If the ECC number is not shown on the invoice, it could impact the eligibility to claim Cenvat credit. However, specific rules and notifications issued by the Central Board of Indirect Taxes and Customs (CBIC) govern these conditions, and they have changed over time.

- **Recent GST Regime**: Under GST, the rules for claiming Input Tax Credit (ITC) are different. Now, invoices must comply with GST invoicing rules, including containing the supplier's GSTIN (GST Identification Number) and other required details. ECC number relevance has diminished under GST.

2. **Second Stage Dealer Passing Credit**: In the context of the Central Excise regime, a second stage dealer could pass on Cenvat credit to a third stage dealer if the conditions laid down under the Cenvat Credit Rules, 2004, were met. These conditions included proper documentation, invoicing, and compliance with rules regarding input services and capital goods.

- **Under GST**: Similar principles apply under GST for passing on Input Tax Credit from a second stage dealer to a third stage dealer. The dealer must have received valid tax invoices and fulfilled other compliance requirements as per GST laws.

Given the evolving nature of indirect tax laws in India, it's crucial to refer to the latest provisions, notifications, and circulars issued by the relevant authorities like CBIC or GSTN. These documents provide specific guidance on invoicing requirements, eligibility criteria for claiming credits, and the process for passing on credits in different scenarios. If you are unsure about compliance requirements or specific cases, consulting with a qualified tax professional or GST practitioner is advisable. They can provide precise guidance tailored to your situation and ensure compliance with current regulations.

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