Records maintained by a registered Central Excise Manufacturer / Dealer

[ajay singh]

General records to be maintained by the assessee.

1. RG-1 register, i.e. daily stock account of excisable goods;

2. Form-IV register of receipt and issue of raw material;

3. Personal Ledger Account;

4. Invoice book.

5. Job work register

Additional record to be maintained by the assessee availing modvat.

1. RG-23A Pt.-I – entry book of input receipts;

2. RG-23A Pt.-II – entry book for taking credit of duty paid on inputs;

3. RG-23C Pt.-I – entry book of capital goods received;

4. RG-23C Pt.-II - entry book for taking credit of duty paid on capital goods;

5. Record of inputs sent for job work outside the factory under Rule 57F(4);

6. Record of inputs received in the factory for job work;

7. Challan book under Rule 4(5)a for sending inputs or partially processed inputs for job work;

8. Challan book for sending capital goods for tests, repairs etc. under Rule 57S.

Additional records to be maintained by the manufacturers of.

V.P.sugar

1. RG-4 – cane account;

2. RG-6(C) or (G) – register of daily manufacture;

3. RG-7 - daily drier account;

4. RG-8 – Sugar store account;

5. RG-9 – Gunny bag account;

6. RG-11 – Daily account of sugar received for crushing.

Matches

1. RG-2 – daily account of splints and veneers and composition of match heads;

2. RG-3 – register of stock and receipts of Central Excise Stamps purchased;

Tobacco products

RG-12 – register of manufacture of excisable tobacco products;

Embroidery

RG-25 – production register cum account current to be maintained by the manufacturers of embroidery working under special procedure.

Tea

RG-17 – daily account of loose tea utilised in the production of package tea.

Additional records to be maintained by units working under Chapter X procedure.

RG-16 – register of excisable goods used for special industrial purposes.

Additional records to be maintained by independent processors.

· 1. lot register;

· 2. register in respect of deemed credit taken under Rule 57A;

Records to be maintained by registered dealers.

· RG-23D – record of receipt of duty paid goods and issue thereof;

Invoice book

Discussions to this article

[Asha Sharma]

Sir

Can you please confirm are these specified registers still mandatory to prepare or assessee can maintain records in format of his own where details of all RM issued production, clearence, cenvat etc can be ascertained ?