An invoice is the document under cover of which the excisable goods are to be cleared by the manufacturer.
Goods cannot be removed from factory without it
Invoice should be serially numbered
New series shall start from the beginning of the year.
The invoice should contain
- the registration number,
- address of the jurisdictional Central Excise Division,
- name of consignee ,
- description,
- classification,
- time and
- date of removal,
- rate of duty,
- quantity,
- mode of transport,
- vehicle registration number
- value of goods
- duty payable thereon
Number of Copies
3 copies of Invoice are required to be issued
- Original Copy for Buyer
- Duplicate Copy for Transporter
- Triplicate Copy for Assessee (Seller)
