In exercise of the powers conferred by sub-rule (4) of rule 52AA of the Central Excise Rules, 1944 the Central Board of Excise and Customs hereby specifies the following details which an invoice issued by a registered person under said sub-rule (4) shall contain, namely:-
| Invoice No. |
1. | (a) | | Name and address of registered person issuing the invoice | : |
(b) | (i) | Central Excise Registration No. [(ia) Entry & Page No. in RG-23D] | : |
(ii) | Sales Tax Registration No. | : |
(iii) | Permanent Income-tax No. and GIR No., if any. | : |
(c) | (i) | Full postal address of Range | : |
(ii) | Name of Division and Commissionerate | : |
(d) | | Description of goods | : |
(e) | Identification marks and number | : |
(f) | Quantity (Nos./ Weight/ Litre/ Metre) | : |
(g) | Value in Rupees (in words and figures) | : |
(h) | (i) | Rate of duty | : |
(ii) | Amount of duty per unit | : |
(iii) | Amount of duty involved in the quantity at [Serial No. 1 (f) in words and figures] | : |
(i) | | Date and time of issue of invoice | : |
(j) | Date and time of removal of goods | : |
(k) | Mode of transport and vehicle No. | : |
2. | (a) | (i) | Name and address of the Consignee | : |
(ii) | Central Excise Registration No. | : |
(iii) | Name of Range / Division / Commissionerate | : |
3. | | Name and address of the buyer, if he is not consignee | : |
4. | (a) | (i) | Name and address of the supplier of goods if he is not manufacturer/ importer | : |
(ii) | Central Excise Registration No. | : |
(iii) | Full Postal address of Range | : |
(b) | | Invoice No. | : |
(c) | Entry and page No. in RG-23D corresponding to invoice at (b) above. | : |
5. | (a) | (i) | Name and address of manufacturer/ importer | : |
(ii) | Central Excise Registration No. | : |
(iii) | Full postal address of Range | : |
(iv) | Name of Division and Commissionerate | : |
(b) | | Invoice No. Bill of Entry No. | : |
(c) | [Description of goods. tariff classification and sub-heading No.] | : |
(d) | Identification marks and numbers | : |
(e) | Quantity (Nos./Weight/Litre/Metre) | : |
(f) | Assessable value in Rupees (in words and figures) | : |
(g) | (i) | Rate of duty | : |
(ii) | Amount of duty per unit | : |
(iii) | Amount of duty paid (both in words and figures) | : |