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Sale of Excisable Goods (Excise for Dealer) in Tally.ERP 9

A dealer of excisable goods (First Stage / Second Stage dealer) is required to issue a CENVATable invoice as per Rule 11 of the Central Excise Rules 2002, on sale of excisable goods to registered Excise dealers/ manufacture, in order to pass the CENVAT Credit to the subsequent dealer/ manufacturer. However, where there is no provision to pass the CENVAT Credit to the subsequent dealer, he may issue a Commercial Invoice to the buying dealer/ customer.

Tally.ERP 9 allows you to generate and print CENVAT Invoice sales affected to CENVAT Customers in the prescribed format besides facilitating generation of Non-CENVATable Invoice viz., Commercial Invoice where sale is made to dealers other than manufacturers and thus duty is not passed. The non-CENVATable invoices are not required to be issued in the prescribed proforma.

Requirements of Excise Invoice

  1. The Registered Location of the dealer is required to issue invoice in the prescribed format containing the following details:

  2. Minimum three copies of Invoice are required to be prepared and the copies of the invoice should be marked at the top in the following manner:

  3. Original copy should be marked as Original for Buyer

  4. Duplicate should be marked as Duplicate for Transporter

  5. Triplicate should be marked as Triplicate for Assessee

Note: if the assess takes more than 3 copies of the invoice such invoices should be marked as Not for Cenvat purposes.

  1. The dealer is required to issue only one invoice in respect of the consignment wherein all the packages are dispatched in one lot. However, in cases where the consignment is dispatched separately either on the same day or different days or loaded on more than one vehicle, a separate invoice shall be made out for each lot or consignment.

  2. The copies of the invoices issued by a first stage dealer and a second stage dealer shall be marked at the top as First Stage Dealer and Second Stage Dealer respectively.

  3. Name, address and Central Excise Registration number of the registered location issuing the invoice, name of the jurisdictional range / Division / Commissionerate and company's Income Tax Number and Sales Tax Registration Number should pre-printed on the Invoice.

  4. Only one invoice book of each type shall be used by the registered location.

  5. Each CENVAT Invoice issued by the location should bear a printed serial number, beginning from 1st April of the year.

  6. The serial numbers of the invoices to be used are to be intimated to the respective jurisdictional Assistant Commissioner of Central Excise and obtain a dated acknowledgement of such intimation.

  7. Records and Invoice generated through computer are also recognized. In that case, the serial number likely to be used in the forthcoming quarter should be intimated to the Asst. Commissioner. As soon as the said serial Nos. are exhausted, a revised intimation may be sent. Such registered Location should also send details of the software used including the format for information of the Asst. Commissioner in case he demands.

  8. In case of Records and Invoice generated through computer, the serial number likely to be used in the forthcoming quarter should be intimated to the jurisdictional Assistant Commissioner of Central Excise. The details of software used including a format used for information, is also required to be sent to the Assistant Commissioner.

Let us consider the following scenarios to illustrate Excise Sales transactions in Tally.ERP 9 :

  1. Excise Invoice

  2. Commercial Invoice

Tally.ERP 9 Reference Manual LIBRARY
Installation of Tally.ERP9
Site Licensing of Tally.ERP9
Shortcut Keys in Tally.ERP9
Maintaining Company Data
Creating Masters
5a. Accounts Information [Creating Masters]
5b. Inventory Information [Creating Masters]
Voucher Entry
Reports in Tally.ERP9
Excise for Dealer
Excise for Manufacturer
Reports [ Excise for Manufacturer]
Excise for Importer
Service Tax in Tally.ERP9
Tax Collected at Source (TCS) in Tally.ERP9
Tax Deducted at Source (TDS) in Tally.ERP9
Value Added Tax (VAT) in Tally.ERP9
Central Sales Tax (CST) in Tally.ERP9
GST using Tally.ERP9
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