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Records maintained by a registered Central Excise Manufacturer / Dealer

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..... Records maintained by a registered Central Excise Manufacturer / Dealer
By: - ajay singh
Central Excise
Dated:- 10-10-2011

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 re .....

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..... cord 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. .....

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..... 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 .....

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..... - 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; .....

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..... 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 .....

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..... 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 Reply By Asha Sharma as = Sir Can you please confirm are these specified registers still mandatory to pr .....

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..... epare or assessee can maintain records in format of his own where details of all RM issued production, clearence, cenvat etc can be ascertained ? Dated: 1-9-2016
Scholarly articles for knowledge sharing by authors, experts, professionals .....

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