11. Goods to be removed on invoice.-
(1) No excisable goods shall be removed from a factory or a warehouse except under an invoice signed by the owner of the factory or his authorized agent and in the case of cigarettes, each such invoice shall also be countersigned by the Inspector of Central Excise or the Superintendent of Central Excise before the cigarettes are removed from the factory.
Provided that a manufacturer of yarns or fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60 or readymade garments falling under Chapter 61 or 62 of First Schedule to the Tariff Act may remove the said goods under a proforma invoice signed by him or his authorised agent. The provisions of sub-rules (2) to (5) shall apply to the proforma invoice except that the said invoice shall not contain the details of the duty payable. The manufacturer shall, within five working days from the issuance of the proforma invoice prepare the invoice in terms of this rule after making adjustments in respect of the goods rejected and returned by the buyer. The proforma invoice and the invoice issued in terms of this sub-rule shall have cross reference to each other by way of their serial numbers.
(Above proviso has been inserted vide NTF. NO. 24/2003-CE(N.T.), DT. 25/03/2003)
Provided further that the said period of five working days, as referred to in the first proviso, may be extended upto a period not exceeding twenty-one days, inclusive of the said period of five working days, by the Commissioner of Central Excise, on receipt of a request from the said manufacturer.
(Second proviso has been inserted vide NTF. NO. 48/2003-CE(N.T.), DT. 17/05/2003)
(2) The invoice shall be serially numbered and shall contain the registration number, address of the concerned Central Excise division [OLD-shall contain the registration number,] name of the consignee, description, classification, time and date of removal, mode of transport and vehicle registration number, rate of duty, quantity and value, of goods and the duty payable thereon.
(In Sub-rule (2), the words "shall contain the registration number, address of the concerned Central Excise division" has been substituted vide NTF. NO. 08/2007-CE(N.T.), DT. 01/03/2007 With effect from the 1st day of April, 2007)
(Sub-rule (2) has been substituted vide NTF. NO. 27/2004-CE(N.T.), Dt. 28/09/2004)
[OLD-
(2) The invoice shall be serially numbered and shall contain the registration number, name of the consignee, description, classification, time and date of removal, rate of duty, quantity and value, of goods and the duty payable thereon.
(Sub-rule (2) has been substituted vide NTF. NO. 17/2003-CE(N.T.), DT. 13/03/2003 for further amendments)
(2) The invoice shall be serially numbered and shall contain the registration number, description, classification, time and date of removal, rate of duty, quantity and value, of goods and the duty payable thereon.]
Provided that in case of a proprietary concern or a business owned by Hindu Undivided Family, the name of the proprietor or Hindu Undivided Family, as the case may be, shall also be mentioned in the invoice.
(Above proviso has been inserted vide NTF. NO. 07/2008-CE(N.T.), DT. 25/01/2008)
Provided further that if goods are directly sent to a job worker on the direction of a manufacturer or the provider of output service, the invoice shall also contain the details of the manufacturer or the provider of output service, as the case may be, as buyer and contain the details of job worker as the consignee:
Provided also that if the goods are directly sent to any person on the direction of the registered dealer, the invoice shall also contain the details of the registered dealer as the buyer and the person as the consignee, and that person shall take CENVAT credit on the basis of the registered dealer’s invoice:
Provided also that if the goods imported under the cover of a bill of entry are sent directly to buyer’s premises, the invoice issued by the importer shall mention that goods are sent directly from the place or port of import to the buyer’s premises.
(Above provisos second to forth has been inserted vide NTF. NO. 08/2015-CE (NT), DT. 01/03/2015)
(3) The invoice shall be prepared in triplicate in the following manner, namely:-
(i) the original copy being marked as ORIGINAL FOR BUYER;
(ii) the duplicate copy being marked as DUPLICATE FOR TRANSPORTER;
(iii) the triplicate copy being marked as TRIPLICATE FOR ASSESSEE.
(4) Only one copy of invoice book shall be in use at a time, unless otherwise allowed by the Assistant Commissioner of Central Excise, or the Deputy Commissioner of Central Excise, as the case may be, in the special facts and circumstances of each case.
[OMITTED-
(5) The owner or working partner or the Managing Director or the Company Secretary or any person duly authorised for this purpose shall authenticate each foil of the invoice book, before being brought into use.]
(Above sub-rule (5) has been omitted vide NTF. NO. 05/2010-CE(N.T.), DT. 27/02/2010)
(6) Before making use of the invoice book, the serial numbers of the same shall be intimated to the Superintendent of Central Excise having jurisdiction.
(7) The provisions of this rule shall apply mutatis mutandis to goods supplied by an importer who issues an invoice on which CENVAT credit can be taken, or a first stage dealer or a second stage dealer.
(In above sub-rule (7) the words "an importer who issues an invoice on which CENVAT credit can be taken, or" has been inserted vide NTF. NO. 08/2015-CE (NT), DT. 01/03/2015)
Explanation.- For the purposes of this rule, “first stage dealer†and “second stage dealer†shall have the meanings assigned to them in CENVAT Credit Rules, 2004 [OLD - CENVAT Credit Rules, 2002. ]
(In above Explanation the word "CENVAT Credit Rules, 2004" has been substituted vide NTF. NO. 22/2012-CE (NT), DT. 30/03/2012)
[OMITTED - Provided that in case of the first stage dealer receiving imported goods under an invoice bearing an indication that the credit of additional duty of customs levied on the said goods under sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) shall not be admissible, the said dealer shall on the resale of the said imported goods, indicate on the invoice issued by him that no credit of the additional duty levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible;]
Provided [OLD- Provided further ]that in case of the second stage dealer receiving imported goods under an invoice bearing an indication that the credit of additional duty of customs levied on the said goods under sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) shall not be admissible, the said dealer shall on the resale of such imported goods, indicate on the invoice issued by him that no credit of the additional duty levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible.
(In above sub-rule (7) , first proviso -omitted & in second proviso the words "Provided" has been substituted vide NTF. NO. 17/2013-CE (NT), DT. 31/12/2013)
(Above provisos has been inserted vide NTF. NO. 36/2007-CE(N.T.), DT. 14/09/2007)
(8) An invoice issued under this rule by a manufacturer may be authenticated by means of a digital signature:
Provided that where the duplicate copy of the invoice meant for transporter is digitally signed, a hard copy of the duplicate copy of the invoice meant for transporter [OMITTED- and self attested by the manufacturer ] shall be used for transport of goods.
(In above proviso the words "and self attested by the manufacturer" has been omitted vide NTF. NO. 08/2016-CE (NT), DT. 01/03/2016 )
(9) The Board may, by notification, specify the conditions, safeguards and procedure to be followed by an assessee using digitally signed invoice.
Explanation. – For the purposes of rule 11 and this rule, the expressions, “authenticate”, “digital signature” and “electronic form” shall have the respective meanings as assigned to them in the Information Technology Act, 2000 (21 of 2000).
(Above sub-rule (8), (9) & Explanation has been inserted vide NTF. NO. 08/2015-CE (NT), DT. 01/03/2015)