Scribd
Upload
1K views14 pages

Invoice - Use & Cancellation PDF

The document discusses the process for online intimation and cancellation of Central Excise invoices in India. It notes that intimation of invoice details must be filed before invoices are used, and this can be done online through the aces.gov.in website. It also outlines the legal requirements for cancellation of invoices, including sending notice of cancellation to the appropriate authority along with the original invoice on the same day if possible. The process for online cancellation of invoices through the aces portal is also described.

Uploaded by

Sanjay Dwivedi
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
1K views14 pages

Invoice - Use & Cancellation PDF

The document discusses the process for online intimation and cancellation of Central Excise invoices in India. It notes that intimation of invoice details must be filed before invoices are used, and this can be done online through the aces.gov.in website. It also outlines the legal requirements for cancellation of invoices, including sending notice of cancellation to the appropriate authority along with the original invoice on the same day if possible. The process for online cancellation of invoices through the aces portal is also described.

Uploaded by

Sanjay Dwivedi
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 14

Online intimation of use and cancellation of C.

Excise Invoices
Sanjay Dwivedi, Advocate

SRD LEGAL, Advocates & Consultants

Intimation of Invoice - Law


Rule 11 (6) of C. Excise Rules, 2002
Before making use of the invoice book, the serial numbers of the same shall be intimated to the Superintendent of Central Excise having jurisdiction.

SRD LEGAL, Advocates & Consultants

Intimation must be filed before the invoices are taken into use It can be filed online If for any reason, online filing is not possible, file a written intimation

SRD LEGAL, Advocates & Consultants

Online filing

Go to www.aces.gov.in

SRD LEGAL, Advocates & Consultants

Click: Central Excise (to login)

SRD LEGAL, Advocates & Consultants

Login page (enter user ID & password)

SRD LEGAL, Advocates & Consultants

Intimate use of invoice

SRD LEGAL, Advocates & Consultants

Enter data for the Invoices to be used

SRD LEGAL, Advocates & Consultants

Cancellation of Invoice - law


Para 12 of CBECs Manual of Supplementary Instructions reads as under: 12. Cancellation of invoices 12.1 When an assessee is compelled to cancel an invoice, the following actions should be taken:(i)

Intimation of a cancelled invoice should be sent to the range Superintendent on the same date, whenever possible. However, in case of exceptional circumstances beyond the control of assessee should this not be possible, the intimation should be sent on the next working day; Along with the intimation of the cancelled invoice sent to the range Superintendent the original copy of the cancelled invoice should also be sent. Triplicate copy of the cancelled invoice may be retained by the assessee in the invoice book so that the same can be produced whenever required by audit parties, preventive parties and other visiting officers.
SRD LEGAL, Advocates & Consultants

(ii)

(iii)

Mode of cancellation
If intimation of use was filed by a written letter, the cancellation should also be intimated in writing If intimation of use was filed online, the cancellation should also be intimated online Manual still requires submission of the original and duplicate copy of the cancelled invoices to range office (under acknowledgement)
SRD LEGAL, Advocates & Consultants

Cancellation of Invoice

SRD LEGAL, Advocates & Consultants

Enter data for cancelled invoice

SRD LEGAL, Advocates & Consultants

THANKS

SRD LEGAL, Advocates & Consultants

C. Excise, Service Tax, Customs & Foreign Trade 512, Business Park, Citi of Joy, J. S. D. Road, Mulund (West), Mumbai - 400 080. Tel. : +91-22-25 6565 48 Fax : +91-22-25 6565 49 e-mail: [email protected]

SRD LEGAL, Advocates & Consultants

You might also like