RULE 52AA. Procedure for issuing invoices under rule 57 AE

(1) Every person, who issues invoices under rule 57 AE shall get registered under rule 174.

(2) Every person registered for the purposes of this rule (hereafter in this section referred to as the registered person) shall maintain a stock account in Form R.G. 23D.

(3) The registered person shall maintain the R.G. 23D register and at the end of the day enter therein receipt and issue of excisable goods, and shall-

(a) at the time of making any entry, insert the date when the entry is made;
(b) correctly keep such book, account or register in the manner required under these rules and shall not cancel, obliterate, or alter any entry therein, except for correction of any errors; .
(c) keep the book, account or register ready for inspection by the officers, and shall permit any officer to inspect it and make such minute therein or take any extract there from, as such officer may think fit;
(d) at any time, if demanded by the officer, send the records referred to in clause (c), to the proper officer.

(4) The registered person shall issue an invoice containing such details as may be specified by the Central Board of Excise and Customs or the Commissioner.

(5)(a) The invoice shall be made out in quadruplicate. The copies of the invoice shall be marked at the top in bold capital letters in the following manner, namely: -

(i) the original copy shall be marked as "ORIGINAL FOR BUYER" and that copy shall be given to the buyer;
(ii) the duplicate copy shall be marked as "DUPLICATE FOR TRANSPORTER" ;
(iii) the triplicate copy shall be marked as "TRIPLICATE FOR CENTRAL EXCISE" and that copy shall be sent to the proper officer;
(iv) the quadruplicate copy shall be marked as "QUADRUPLICATE FOR REGISTERED PERSON" and that copy shall be retained by the registered person for his record.

(b) The copies of the invoices issued by a first stage dealer and a second stage dealer shall also be marked at the top in bold capital letters as "FIRST STAGE DELAER" and "SECOND STAGE DEALER" respectively-

(c) The invoice issued by a first stage dealer or second stage dealer in the case of imported goods and by a second stage dealer in the case of other goods, shall be duly authenticated by the proper officer.

(6) (i) Each invoice shall bear a printed serial number running for the whole financial year beginning on the 1st April of each year .

(ii) The registered person shall use only one invoice book at anyone time unless otherwise permitted by the Commissioner in writing.

(7) (i) Each foil of the invoice book shall be authenticated by the owner or the working partner or the Managing Director or the Company Secretary , before being used by the registered person.
(ii) The registered person shall intimate the serial number of the invoice before being used to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise as the case may be and the dated acknowledgement of receipt of such intimation shall be retained by the said registered person.

(8) (i) It shall be permissible to use records and invoices generated through a computer.
(ii) When the invoice is generated through a computer, the registered person shall intimate the serial number likely to be used in the forthcoming quarter and as soon as the same is exhausted, a revised intimation shall be sent.
(iii) The registered person shall also send details of the software used including the format used for information of the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise as the case may be.

(9) (i) The registered person shall issue only one invoice in respect of the consignment if all the packages comprising the said consignment are dispatched in one lot at anyone time.
(ii) If a consignment is split up into two or more lots and each such consignment is dispatched separately either on the same day or on different days, a separate invoice shall be made out in respect of each lot.
(iii) Separate invoice shall be issued in case where the consignment is loaded on more than one vehicle, vessel, pack animal or other means of conveyance which do not travel together but travel separately or at intervals.

(10) The registered person shall, within seven days after the close of each month, submit to the Range Superintendent, a monthly return and other documents as the Central Board of Excise and Customs or the Commissioner may specify, for the purpose of verification by the said Range Superintendent.

(11) The registered person shall preserve documents specified under this rule for a period of five years and shall, on demand, produce the same to the Officer.

(12) The registered person shall, within seven days of close of each month, submit duplicate copies of the invoices issued under rule 52A or 57 AE to the Superintendent of Central Excise with whom such person is registered, and -

(a) where the entire quantity shown in the invoice has been sold, deface the same with the remarks CENV AT CREDIT ALLOWED -NOT TO BE USED AGAIN; and
(b) where the entire quantity has not been sold, the Range Superintendent shall endorse on the back of the invoice, details relating to the quantity received, quantity issued, total amount of duty available as input stage credit (hereafter referred to as the said duty), amount of the said duty for which in- voices have been issued, and the balance quantity and the balance amount of the said duty available for issuing invoices).