Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Whether an unregistered buyer is required to get registration for dealer under Rule 11(2) of Central Excise Rules, 2002?

Central Excise - By: - Mr. M. GOVINDARAJAN - Dated:- 30-7-2015 Last Replied Date:- 4-8-2015 - Rule 11 (2) of the Central Excise Rules, 2002 provides that the invoice shall be serially numbered and shall contain the registration number, address of the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to this rule provides 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. Vide clause 4 of Notification .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ded 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. The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e 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. The words the invoice shall also contain details of the registered dealer as the buyer bring m .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the trade regarding continued applicability of circular no 96/7/95-CX dt 13-2-1995, 137/48/95-CX dt 18-7-1995 and 218/52/96-CX dt 4-6-1996, in so far as these circulars pertain to availment of credit on strength of original manufacturer s invoice whe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

quirement of registration for dealers consequent upon amendment in the rules. In respect of the requirement for registration for dealers the circular vide Para 5(iii) clarified as - Where a un-registered dealer negotiates sale of an entire consignmen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d, there is no question of issuing any Cenvatable invoice by him. Such dealers as in the past can continue to be un-registered. In view of the above said clarification it is not required for the unregistered buyer to take registration or issue cenvat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version