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 sub-rule (4) shall contain, namely:  -

(i)        particulars mentioned in the Annexure given below;

(ii)       colours of the invoice shall be white, pink, yellow and green, respectively, for original, duplicate, triplicate and quadruplicate copies thereof;

(iii)   first and last copy of the invoice books shall be pre-authenticated by the jurisdictional Range Superintendent of Central Excise:

Provided that the invoice generated on computer shall no be pre-authenticated

(iv)   the invoice shall be pre-printed, containing name, address and Central Excise registration number of the registered person issuing the invoice, name of the Range or Division or Commissionerate in whose jurisdiction such person is registered, and the Income-tax and Sales-tax registration number.

ANNEXURE: PROFORMA FOR ISSUE OF INVOICE UNDER RULE 57AE

Invoice No. ��������.

1.      (a) Name and address or 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 / Meter)                                                                       :

(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.      (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 good 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)                      :

CERTIFICATE

Certified that the goods covered under this invoice were: -

(a)    imported directly by us or received directly from M/s. ________________________________________________________________________________________ (name and full address) who have imported the said goods.

(b)       received directly from the factory/ depot/ consignment agent/ authorised premises of M/s____________________________________________ (name and full address); or

(c)    received from M/s________________________________________________________________________________________________________________ (name and full address) who are the first stage dealer of M/s.___________________________________________________________________________________________ (name and full address).

Place: _______________

Date: ________________                 

Signature of Registered Person: ______________________

Name: _________________________

Designation: ________________________

Company /firm�s seal: _______________________