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TMI BlogCentral Excise (Amendment) Rules, 1994 - Accounting procedure for persons issuing invoices under Rule 57GX X X X Extracts X X X X X X X X Extracts X X X X ..... ce on the date of their publication in the Official Gazette. 2. After rule 57G of the Central Excise Rules, 1944 (hereinafter referred to as the said rules), the following rule shall be inserted, namely :- "57GG. Accounting procedure for the persons issuing invoices under rule 57G or rule 57T. - (1) Every person, who issues invoice or invoices under rule 57G or, as the case may be, under Rule 57T shall get registered under rule 174. (2) He shall maintain a stock account in the form RG 23D. (3) The registered person shall maintain the RG 23D register at the end of the day of receipt and issue of excisable goods, and he shall - (a) at the time of making any entry, insert the date when the entry is made; (b) correctly keep such bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he serial number likely to be used in the forthcoming quarter shall be intimated to the Assistant Collector of Central Excise and as soon as the same is exhausted a revised intimation may be sent. Records and invoice generated through computer are also recognised. Such registered dealers shall send details of the software used including the format for information of the Assistant Collector of Central Excise." 3. In rule 173Q of the said rules, - (a) for the words "manufacturer, producer or registered person of a warehouse" wherever they occur, the words "manufacturer, producer, registered person of a warehouse or a registered dealer" shall be substituted; (b) for the words "gate pass" wherever they occur, the word "invoice" shall be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SERIAL NO. ___________________ 1. (a) Name and Address of registered person issuing the invoice including Central Excise Range, Division and Collectorate : (b) (i) Central Excise Registration No.; (ii) Sales Tax Registration No.; (iii) Permanent Income-tax No. or GIR, if any : (c) Description of goods : (d) Identification marks and numbers, if any : (e) Quantity (Nos./Weight/Litre/Metre) : (f) Value in Rupees (both in words and figures) : (g) Tariff classification : (h) Invoice No. : (i) Date and Time of Issue (both in words and figures) of the invoice of registered person is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s : (d) Identification marks and number, if any : (e) Quantity (Nos./Weight/Litre/Metre) : (f) Value in Rupees (both in words and figures) : (g) Tariff classification : (h) Invoice No. : (i) Date and Time of issue (both in words and figures) of the invoice of manufacturer or importer under S. No. (a) above : (j) Rate and Amount of duty paid (both in words and figures) : RG-23D PROFORMA FOR RECORDS OF RECEIPTS OF DUTY PAID GOODS AND ISSUE THEREOF [See rule 57GG(2)] RECEIPT S. No. Manufactu rer/importer invoice No. and Date Name and address of Manufa cturer/importer inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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