Excise invoice

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 October 2012 I am new central excise registered properietorship concern. having one head office and one depo... do i have to use separate invoice series for both places or i can use one series of invoices for both places? and can i mention address of both premises as head office and depo on single invoice?

CA SHRINIVAS

CA SHRINIVAS (Expert)
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02 October 2012 Dear Entrepreneur,

Have you applied for the different registrations for the Office and a Depo,

Because under the excise there is concept of Premise registration wherein your one Premise is treated as Company and the registration requirements and the billing requirements are applicable accordingly.

In case you have depo and office in one premise and both are registered under one address then you have to follow the single series of Invoices as the 2 running series are not allowed for one premise.

I hope all your quarries are resolved.

Querist : Anonymous

Querist : Anonymous (Querist)

02 October 2012 thanks for help... i am having head office and depo at different places. i done my depo registration online on aces. but when i was trying to create user id for headoffice, aces website was not accepting the same. it was coming as it is already registered. i enquired some one for the same and he replied that you can get registration for both premises in one number. please help me out to suggest whether i have to do head office registration and if yes then how can i do as website is not accepting name.. i put different names in user id then too it was not accepting

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U S Sharma

U S Sharma (Expert)
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02 October 2012 head office means? factory we guess

yes you can apply from the same login for additinal regn under same pan number

CA SHRINIVAS

CA SHRINIVAS (Expert)
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03 October 2012 Dear Author,
When you go to the Official Website of the Aces, just login using your ID, and check for the option for Additional registration. there you will have to follow the same procedure as your followed for the original one. And you will be getting registered for the Office(Factory) premises, please take care of registration category.
I hope this solves all your doubts.

Querist : Anonymous

Querist : Anonymous (Querist)

03 October 2012 thanks to both of you for helping me... when i am logging in on aces, i am not getting option of additional premise registration... please help me out in this manner.. there i am getting options as amend the form and view the registration... not getting anything relating to additional premise.

Querist : Anonymous

Querist : Anonymous (Querist)

03 October 2012 Shrinivasji or U S Sharma, can you please provide me your cell number?

U S Sharma

U S Sharma (Expert)
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03 October 2012 you have to submit the regn manually to the concerned department, and they will issue you tpin/temp password for a seperate login in aces.

at the time of sending documents annexe the copy of your existing regn with excise.

(have got the facts after discussion with our deputy commissioner of CE at kolkata)

as you have been already regd and CE does not have any centralized regn procedure like service tax, you will get enrolled as MLU ( multi location unit), and MLU can not be registered with ACES direct, but the concerned deputy commisioner will issue the regn after getting the application manually and verification of old regn at the conerned department.

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Querist : Anonymous

Querist : Anonymous (Querist)

03 October 2012 thanks mr sharma... one more thing, i am dealer i am having office in one city and my depo (godown) in another city... till date i was getting goods at office address then i used to transfer the same to depo and i am in urgent need to issue excise invoices. i have done online registration for depo... so can i issue excise invoice from depo after getting registration number? as excise on purchase is paid at office address and i am taking credit at depo address after doing transfer.... please help me out in this issue... i cant wait till office gets registered, is it possible?

U S Sharma

U S Sharma (Expert)
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03 October 2012 your depot will have a seperate excise regn number ending with 002, and seperate RG23D and Excise invoice would be maintained by the new depot.

be clear that dealer is not eligible for any type of credit or excise payment, dealer can pass on the duty paid against import or at maufacturing point, in no case you are eligible for any credit or debit of excise duty.

you will have to issue dealer invoice from your office to depot for transfer and maintain RG23D as like office in the depot and issue invoice from depot.

Querist : Anonymous

Querist : Anonymous (Querist)

03 October 2012 my whole purchases are imports. i am not having local purchases. can i take credit of excise under section 3(1) of customs? and refund of SAD under 3(5) of customs? while doing imports ship to address was wrongly given on head office address but i have already trnasferred material to depo. so can i take credit at depo with out showing excise invoice from head office to depo and can i issuce excise invoice to customer from depo?

Querist : Anonymous

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Querist : Anonymous

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U S Sharma

U S Sharma (Expert)
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03 October 2012 you are not eligible to take credit of CVD paid, but pass on the same to next buyer/factory.

SAD will get refunded if you sell goods after paying vat/cst.

cenvat credit is featured scheme for manufacturer / service provider only, not for dealers.

Querist : Anonymous

Querist : Anonymous (Querist)

04 October 2012 if we importing goods outside india and selling the same within india then can not take credit of CVD (excise duty)?

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Querist : Anonymous

Querist : Anonymous (Querist)

04 October 2012 please tell me the notification or section on the basis of which we cant take credit of CVD (excise duty ) paid on importing goods

Querist : Anonymous

Querist : Anonymous (Querist)

04 October 2012 please tell me the notification or section on the basis of which we cant take credit of CVD (excise duty ) paid on importing goods

U S Sharma

U S Sharma (Expert)
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04 October 2012 1st of all you have to understand the concept of cenvat credit, its available to 1)factory of manufacture, who clear the manufactured goods on payment of duty, can claim the input credit on inputs and capital goods. 2) service provider who is providing taxable services, can take input credit of excise on its Capital goods only, which are used directly in providing taxable services.
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dealer can pass on the duty paid to customs/ manufacturer to next buyer, he is nowhere allowed to touch even the duty portion. his sales will be inclusive of ED, and if he issue the cenvatable invoice, then only the next buyer can claim input credit on the goods, otherwise ED is lapsed.

Querist : Anonymous

Querist : Anonymous (Querist)

06 October 2012 thanks for your response sir... in this case dealer will not be at any loss, right? if his total cost including custom duty and CVD is 110 and suppose margin of Rs 10 hence total sales should be 120 then can he issue invoice as 120/110*100 as basic value and 120/100*10 as excise and making total bill of 120... if he do so his customes can take credit of excise duty paid on bill... please guid me on same... can you give me your email id, if you have some time to help me... as i am not user on Caclubindia.. i need to discuss it on urgently

U S Sharma

U S Sharma (Expert)
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06 October 2012 my email id is on my profile

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Querist : Anonymous

Querist : Anonymous (Querist)

06 October 2012 sir i am not getting it there

U S Sharma

U S Sharma (Expert)
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06 October 2012 when u r hiding yourself as anonymous how u can get it :)

email : glidor@gmail.com