Serially numbered invoice:
As per rule 11(2), the invoice shall be serially numbered and shall 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 and value of goods and the duty payable thereon. In case of a proprietary concern or a business owned by Hindu Undivided Family, the name of the proprietor or Hindu Undivided Family (HUF), as the case may be, shall also be mentioned in the invoice.
The serial number shall commence from 1st April every year [beginning of a financial year]. The serial number can be given at the time of printing or by using franking machine. However, when the invoice book is authenticated in the manner specified in sub-rule (5) of rule 11, each leaf should contain serial number. Hand written serial number shall not be accepted.
In case of computer-generated invoice, the serial number may be allowed to be generated and printed by computer at the time of preparation of invoice only if the software is such that computer automatically generates the number and same number cannot be generated more than once. For this purpose, the Central Excise Officers may check the system/software from time to time.
If goods are directly sent to a job worker on the direction of a manufacturer or the provider of output service, the invoice will 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.
If goods are directly sent to any person on the direct ion of the registered dealer, the invoice will also contain the details of the registered dealer as the buyer and the person as the consignee, and that person will take CENVAT credit on the basis of the registered dealer’s invoice.
Further, 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 should mention that goods are sent directly from the place or port of import to the buyer’s premises.