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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.

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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

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Online filing

Go to www.aces.gov.in

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Click: Central Excise (to login)

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Login page (enter user ID & password)

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Intimate use of invoice

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Enter data for the Invoices to be used

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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.
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(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)
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Cancellation of Invoice

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Enter data for cancelled invoice

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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: sanjay@srdlegal.in

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