Excise Duty on Sales .....

Dear Sir, Can a Registered Dealer Charge Excise Duty on his Sales ?

Thanks.

Replies (1)


If dealer sales Exciseable goods, First he have to  registered  under excise act as first stage dealer or second stage dealer.

First stage dealer/ second stage dealer made a invoice under rule  11 of Central excise  rule.

According to this rule dealer will make a invoice in two part:-

 First part   show  only   dealer detail  i.e.,  Qunatity  and rate of goods sold and vat or cst if any.

Second part of invoice show Manufacture detail on which such saleable item have been purchase, detail shoul be :-

           Manufacturer Name, Chapter id of  Excisable items, date/time  of purchase, excise duty on such purchase.
 

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