Government of India
Ministry of Finance
(Department of Revenue), New DelhiOnline GST Certification Course by TaxGuru & MSME- Click here to Join
Subject: Difficulties being faced in printing the running serial number on the invoices issued Rule 52A/ 57GG of the Central Excise Rules 1944- Regarding.
I am directed to say that the difficulties have been expressed by the trade regarding implementation of the provisions contained in Sud-Rule 96) of rule 52A and sub- Rule (5) of Rule 57GG of Central Excise Rules read with Board Circular No. 152/63/95-CX dated 10.10.95 which interalia provide that each invoice shall bear a printed serial number running for the entire financial year.
2. It has been reported that in practice the serial numbers are not printed alongwith the printing of the invoice and that the said serial numbers are printed on the invoice with the help of automatic numbering machine/ stamping machine/ Web Offset Machine which gives running serial number on the said invoices.
3. The Board has examined the issue. With a view to resolving the difficulties faced by the trade, it has been decided that the invoices numbered with the help of automatic numbering manchine may be accepted for the purpose of the Rule 52A and Rule 57GG. However, the serial number should be given on each invoice book before the same is brought into use other conditions regarding intimating the invoice No. (5) before the book is brought into use should also be followed. The hand-written or rubber stamped invoices will however, not be accepted.
4. The aforesaid instructions will also apply to computer generated invoice and it may not be necessary to preprint Sl. No. said invoice.