Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise
& Customs, New Delhi
Instructions relating to issuance of invoice (s) under Rule 57G of
Central Excise Rules
Rule 57G of Central Excise Rules deals with the accounting procedure for
the persons issuing invoices under Rule 57G. It is necessary that transactions
relating to goods invoices under Rule 57G. It is necessary that transactions
relating to goods on which Modvat Credit is to be availed of are smoothly
carried out, however, the following basic parameters must be kept in view.
copy of an invoice, whether under Rule 52A or under Rule 57G, must always
accompany the goods; and
The following instructions are issued relating to invoices under Rule 57G.
should be delivered only at the place of destination shown on such invoice.
Nos. as well as the description original / Duplicate/ Triplicate // Quadruplicate
should be pre-printed
except in the case of computer generated invoice.
duplicate copy of invoice issued under Rule 52A or Rule 57G will be used
as cover for transport
document and for the purpose of Modvat.
person who intends to issue an invoice (s) under Rule 57G shall submit
an applications in the proforma as at Annexure-I for the purpose of registration
with the jurisdictional Range Superintendent of Central Excise.
jurisdictional Range Superintendent t after scrutiny of the application
for registration shall grant a certificate of registration in the prescribed
proforma as at Annexure II.
registered person will issue invoices under Rule 57G in respect of only
those commodities for which declaration has been made in his application.
change in godown or the office premises used or proposed to be used for
storage has to be intimated and registered before the new premises can
be so used.
5. A godown
can be either owned by the registered person, rented wholly or partially,
leased from a private godown owner or public sector godown. There should,
however, be a legal arrangement so as to enable verification of the premises
as well as of the goods stored therein, by the Central Excise Officers.
6. RG 23D
registers should be maintained godown- wise if a registered person has
more than one godown. Where a registered person has more than one godown
in the same town, he will register himself with the Superintendent having
jurisdiction over his business premises but shall give details of all his
godowns. In the case of multi-collectorate towns such as Bombay and Calcutta
he is also required to register himself with the Collectorates in case
he has godown in more than one collectorate.
one invoice book will be allowed to be used against one registration certificate.
8. In respect
of liquid and gaseous products transported in tankers, the condition of
godown may not be insisted upon, provided these goods are delivered to
be buyers from the same tanker in which they have been received.
are two situations relating to passing of Modvat Credit by a registered
person. A registered person receives a consignment under Rule 52-A invoice
from the manufacturer. He then issues invoices under Rule 57-G. In the
second situation a registered person say 'X' receives a consignment from
another registered person say 'Y' (or from any other person registered
under Rule 174) on the strength of the invoice under Rule 57-G issued by
registered person 'X'. This register person 'Y' then further issues invoices
under Rule 57-G and so on.
a register person receives a consignment under Rule 52A invoice or 57G
invoice and in
respect of the same he propose to issue either one or more modvatable invoices,
he shall keep
complete account of each such consignment and all transactions relating
there to in RG
23 D register.
10. At the
end of each month, a registered person is required to submit within 7 days
of the succeeding month the following documents to be Range Superin- tendent.
respect of any consignment part of which is sold under a modvatable invoice
and the other part
under the cover of non-modvatable invoice, then the details of sales under
invoices have also to be entered
in the prescribed register RG 23D. The non- modvatable
invoices are not required to be issued in the prescribed proforma.
(c) A registered
person need not enter into RG 23D register details of those consignment
received under Rule 52A invoice
or 57G invoice for which he does not propose to issue modvatable
photocopy of the RG 23D entries for that month.
11. The Range
Superintendent shall verify as follows:
copies of all the modvatable invoices issued under Rules 57G.
copes of the non-modvatable invoices issued by the registered person in
respect of their
consignments which have been split for sale to modvatable users and non-modvatable
duplicate copy of the manufacturer's invoice issued under Rule 52A if the
has received the consignment from the manufacturer. Otherwise, the duplicate
copy of the registered
person's invoice on the strength of which the goods have been received
have been made in the RG 23D
register. In other words the duplicate copy indicating receipt
of goods from the manufacturer of the registered person has to be submitted.
In no circumstances
photocopy shall be accepted.
of the triplicate copies of the invoices issued under Rule 57G with the
the invoice under 52A in those cases where the goods have been received
by the registered
person from the manufacturer.
1. A registered
person places an order on a manufacturer for supply and delivery of goods
directly to a consumer and the goods are accordingly transported from the
manufacturer's premises to the user's premises without being brought to
the registered person's premises. In such a situation manufacturer will
issue an invoice under Rule 52A. This invoice under Rule 52A will contain,
in addition to the prescribed details including the consignee's name and
address, mentioned therein, the registered person's name and address, on
account of whose instructions the goods have been dispatched. The consignee
in this case will be the end user. In such a situation the registered person's
invoice is not repaired for avaliment of Modvat credit. The duplicate copy
of the manufacturer's invoice under Rule 52A will serve as cover for transport
and for avaliment of MODVAT by the end user.
verification of the triplicate copies of all the invoices issued by the
registered person say 'X'
under Rule 57G indicating sale
with the duplicate copy of the invoice of another registed
person say 'Y' indicating the
receipt of goods.
Range Superintendent will deface the duplicate copy of the manufacturer's
invoice or the registered
person's invoice indicating the receipt of the goods with the words "MODVAT
ALLOWED - INVOICE NOT TO BE
USED AGAIN". However, when the entire quantity in the receipt
invoice has not been sold the Range Superintendent will endorse on the
back of the invoice
details relating to total quantity received, quantity issued. total amount
of duty available
for MODVAT, amount of duty for which modvatable invoices issued have been
issued, balance quantity and
the balance amount of duty available for issuing modvatable
invoices. The defacement will
take place in the succeeding month in the event of completion
of sale for that particular
2. In case
the goods have been consigned directly by the manufacturer to the consignee/
end user under the instructions of the registered person and the end user
refuses to receive the goods, then the registered person could approach
the Range Superintendent of the original consignee. The Range Superintendent
on receipt of request from the registered person can divert the consignment
to a new destination as requested by the registered person. The duplication
and triplicate copy of the manufacturer's invoice will be endorsed by the
Range Superintendent showing new destination.
3. A registered
person, say in Bombay, places an order on a manufacturer, say in Madras
for supply of goods at Ahmedabad without being definite in advance as to
who his buyer in or around Ahmedabad would be. The order has been placed
in anticipation of the demand. The goods are delivered and stored in a
godown. The registered person would be required to register himself at
Ahmedabad and issued invoices under Rule 57G.
1. An importer
intends to issue an invoice under Rule 57G will also have to obtain Registration
under Rule 174 of Central Excise Rules. He will make an application for
registration with the Range Superintendent having jurisdiction over his
triplicate copy of the bill of entry will be used for the purpose of availing
MODVAT by the user.
an entire consignment is sold but from the docks/ bonded warehouse, the
triplicate copy of the Bill of entry, duly signed and stamped be a proper
officer of customs can be used for the purpose of availing MODVAT by the
user. In such situation, the Privative Officer giving an out of charge
order will also endorse/ attest the duplicate and triplicate copies of
Bill of Entry giving therein details of the consignee. The triplicate copy
of Bill of Entry will also serve as the covering transport document.
4. If an
imported consignment is being split for supplies to more than one buyer
and the goods are being removed from the docks or from the bonded warehouse,
the importer can issue invoices giving thereon details of the relevant
Bill of Entry. The officer giving out-of-charge order will endorse the
triplicate copy of Bill of Entry with the names and addresses of the consignees,
the split quantities, value and duty on each such consignment and details
of invoices. Duplicate copy of invoice issued by importer under Rule 57G
duly endorsed by Preventive Officer will then be a MODVAT document as also
a transport document.
5. In respect
of such split consignments as well as the consignments bought to his godown,
he will as usual maintain RG 23D register and issue invoices.
importer in this case will also be required to submit to the Range Superintendent
a photocopy of RG 23D register, triplicate copy of Bill of Entry indicating
receipt of goods and the triplicate copies of all invoices issued under
Rule 57G during the month within 10 days of the succeeding month.
Range superintendent shall verify all the triplicate copies of the invoices
issued under Rule 57G by importer with the triplicate copy of the Bill
of Entry indicating receipt of goods. He will deface the triplicate copy
of the Bill of Entry with the words "NOT TO BE USED - MODVAT ALLOWED".
However, when the entire consignment received against a particular Bill
of Entry has not been sold, the Range Superintendent will endorse on the
reverse of the Bill of Entry the details relating to total quantity received,
quantity issued, total amount of duty available for the purpose of MODVAT,
amount of duty for which modvatable invoices issued, amount of duty for
which non-modvatable invoices issued and the balance amount of duty carried
forward for the next month. When the Bill of Entry is fully utilised in
the succeeding months, it will be defaced as above.
to the Government of India
Application for Registration
for issuance of invoices under Rule 57G
The Superintendent of Central
I/ We _________________________ Son / Daughter(s) of (rule) residing at
___________________ hereby request that I/We ____________________ may be
issued a registration certificate under rule 174 for the purpose indicated
in the schedule. Other details required are also furnished in the schedule.
2. I /
We _____________________ agree to abide by all the provisions of Central
Excise Rules, 1944 and any orders issued thereunder.
3. I /
We ........................................... declare that to the best
of my/ our knowledge and belief the information furnished herein is true
tear here _ _ _ _ _ _ _ _ _
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
_ _ _ _ _
Received an application for
Registration from Ms. /Mr./ Smt. _______________________ Son / Daughter
of ____________ for registration under rule 174.
Stamp of Range Superintendent
1. Name and address of the persons applying for the registration
2. Details of the office premises and godowns :
(In case of multi- collectorate places like Bombay and Calcutta, registration
has to be with
the collectorates in cases of more than one godown situated in different
3. Details of the company / firm.
(a) Name and address :
(b) Whether proprietary/ partnership/ Ltd. Company.
(c) Income Tax No. / Nos.
(d) Sales Tax No./ Nos.
(e) Banker (s) name address.
(Details of Account No.)
4. Details in respect of each of the proprietors / partners
/ Directors of the company / firm including:
5. Sl. No. Description of Excisable
goods for which
invoice under Rule 57G
is to be issued.
to person issuing invoice under Rule 57G
(See Rule 174)
of _______________ having undertaken to comply with the conditions prescribed
in the Central Excise Rules, 1944 and any orders issued thereunder is hereby
certified to have been registered with the Central Excise Department to
undertake activities as detailed in the Schedule.
is valid only for he premises and purposes specified in the Schedule and
for no other purpose and premises.
certificates is not transferable.
4. No correction
in the certificate will be valid unless ordered and attested by a Superintendent
of Central Excise.
certification shall remain valid till the holder carries on the activity
for which a certificate has been issued or surrenders the certificate whichever
grant of this certificate shall be without prejudice to the rights of any
other person over the registered premises or purpose to which such person
may be lawfully entitled.
1. Name and
address of the persons to whom the registration certificate has been granted
and specification of he business/ office and godown office and godown premises.
|Description of excisable
goods for which
invoice under Rule 57G is
to be issued
the Registering Authority