Excise Trading - Raising Commercial Invoice

 There are two situations relating to passing of Modvat Credit by a registered person. A registered person receives a consignment under Rule 52-A invoice from the manufacturer. He then issues invoices under Rule 57-G. In the second situation a registered person say 'X' receives a consignment from another registered person say 'Y' (or from any other person registered under Rule 174) on the strength of the invoice under Rule 57-G issued by registered person 'X'. This register person 'Y' then further issues invoices under Rule 57-G and so on.

(b)    In respect of any consignment part of which is sold under a modvatable invoice and the other part under the cover of non-modvatable invoice, then the details of sales under non- Modvatable invoices have also to be entered in the prescribed register RG 23D. The non- modvatable invoices are not required to be issued in the prescribed proforma.

(c)    A registered person need not enter into RG 23D register details of those consignment received under Rule 52A invoice or 57G invoice for which he does not propose to issue modvatable invoices.

(a)    Whenever a register person receives a consignment under Rule 52A invoice or 57G invoice and in respect of the same he propose to issue either one or more modvatable invoices, he shall keep complete account of each such consignment and all transactions relating there to in RG 23 D register.

source : https://www.cbec.gov.in/excise/cx-circulars/cx-circulars-95/96-95-cx.htm

You have to issue excise invoice only to pass the duty..

1) RG 23D has already been written as we do not know whether the customer will require MODVAT benefit or not.

2) In this specific case, the customers do not require MODVAT benefit and hence we do not want to spend time and also disclose the supplier's name and of course the rate at which the material was purchased to the customer.

@ U.S. Sharma - Dear sir, Thank you for your reply. Does this mean that I can simply raise an invoice (commercial invoice from the normal Tax Invoice book) and enter the commercial bill number and consignee / buyer name in the RG 23D Register?

Also, I read the link that you have sent and it says that the Triplicate copy has to be submitted along with Transporter Copy to the Range Superintendent for defacement. Is this still applicable?

In this case, our clients do not have a system of issuing challans and directly raise invoices (both commercial and excise). The commercial invoice book has only 3 copies - one for customer's record, one that is stampted by the customer and received by us for our records and the third is book copy. So, how do we present the third copy for defacement? FYI, till date our clients have not been asked to present both the transporter copies and the triplicate copies for defacement. The ECC code was allotted almost 4 years ago.

Thanks.

Another related query -

How would the sale under commercial invoice of goods in Excise Godown be reflected in the Quarterly Dealer Return ?

Thanks in advance.

- Sunil

there is no such provision to account the invoice on which no excise invoice is issued, RG23 D deals with parent invoice and then dealers invoice to pass on duty only. 

Sir,

If 200 mt goods purchased by a single invoice and sold (removed) by multiple invoice then how to maintain manually Indian excise record in RG-23D. please help me and also send me a RG-23D in MS-excel format.

Ratan Biswas

ratan2005calcutta @ yahoo.co.in