Q. > Please Help: Dealer return

344 views • Question added Mar 26, 2014 • Excise • By Hemant , CMA , Mumbai

Dear Sir,

May I request your guidance on the topic information that need to be shared in the Dealer return I would like to share various scenario in the following paras


Facts :
Assessee is selling its manufactured product through various depots. Some of the depots of the assesssee are registered with Excise department as First stage dealer.

Situation 1.
Period 01/10/2013 to 31/12/2013

On 4th Oct 2013 there is dispatch from factory to Excise registered depot. ( qty 100, Assessable value – INR 1000 Excise duty –INR 140). Said consignment is received in depot on 10th Oct 2013. During this period no sales took place from depot.

Question :
What information to be provided in the head : Document based on which Credit is passed on

Situation 2.
Period 01/10/2013 to 31/12/2013

On 4th Oct 2013 there is dispatch from factory to Excise registered depot. ( qty 100, Assessable value – INR 1000 Excise duty –INR 140). Said consignment is received in depot on 10th Oct 2013. During this period on Depot raised excise invoice for 30 qty and excise duty passed on to customer through invoice was INR 42. Commercial invoice was raised for 40 qty and no excise duty is passed on to customer ( value of Excise was added in the basic sales price)

There was one more stock transfer from factory on 20th Nov 2013 ( qty 50 Assessessable value – INR 5000 Excise Duty – INR 70). All the material is in stock.

Question : 1. What information to be provided in the head : Document based on which Credit is passed on and what values to be shown.

Situation 3.
Period 01/10/2013 to 31/12/2013

On 4th Oct 2013 there is dispatch from factory to Excise registered depot. ( qty 100, Assessable value – INR 1000 Excise duty –INR 140). Said consignment is received in depot on 10th Oct 2013. During this period on Depot raised excise invoice for 30 qty and excise duty passed on to customer through invoice was INR 42. Commercial invoice was raised for 40 qty and no excise duty is passed on to customer ( value of Excise was added in the basic sales price)

On 10th Jan 2014 Excise invoice was raised for balance 30 qty and Excise duty passed on to customer is INR 42.

There was one more stock transfer from factory on 20th Nov 2013 ( qty 50 Assessable value – INR 5000 Excise Duty – INR 70). All the material is in stock.

Question : 1. What information to be provided in the head : Document based on which Credit is passed on and what values to be shown.