Can a second stage dealer pass on the excise duty.

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 April 2011 We are in the business of dealing in industrial materials. We usually purchase goods from the manufacturers. However, for the past 2 quarters we had to purchase goods from a First Stage dealer? Can we pass on the excise duty to our buyers BEING A SECOND STAGE DEALERS. WHAT OTHER DETAILS ARE TO BE MENTIONED IN THE INVOICE ISSUED BY US AND THE DOCUMENTS TO MAINTAINED BY US FOR AS FAR AS THE EXCISE LAW AND RULES ARE CONCERNED? THANKS IN ADVANCE.

Durga prasad Ambati

Durga prasad Ambati (Expert)
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02 May 2011 Dear sir, as a SECOND STAGE DEALERS you have pass on the excise duty to your buyers. If you have observe the Dealer Invioce format with observation, there is coloumn regarding the "MANUFACTURER" And "supplier who is not a manufacturer or consignee" In this colomn u have mention your First stage Dealers registration and address Details and issue Dealer invioce to your customers. and you have maintain invioces in serially numbered and maintain RG23D REGISTER.In this regard.
and file a Dealer return for each quarter.