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TMI BlogRecords, Returns and DocumentsX X X X Extracts X X X X X X X X Extracts X X X X ..... e goods including inputs and capital goods. Agreements Invoices i.e. sales invoice, purchase invoice Price-list Returns Statements Any other source documents such as journal voucher, delivery challan, debit or credit note. Following are the main requirements of 'private records': 1. The rules which require certain records to be maintained, are self contained and they specify the minimum information that an assessee must enter in their own records. 2. No specific format has been provided for record-keeping, except in case of 100% EOU unit and FTZ/SEZ. These units shall maintain in proper form [Notification No. 59/2001-CE] appropriate account relating to production, description of goods, quant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and when such modifications take place. 7. Every assessee shall, on demand make available to the Range Officer duly authorized by commissioner or the audit party deputed/ employed by the commissioner or the Comptroller and Auditor General of India the following records and documents: Records maintained or prepared by him in terms of sub-rule Rule 22(2), Cost audit reports, if any, as per section 233B of The Companies Act, 1956, Income tax audit report, if any, as per section 44AB of Income-Tax Act, 1961, for the scrutiny of the officer or audit party, as the case may be. 8. Where the assessee is having more than one factory and maintains separate records in respect of each and every factory for the purpose of aud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds manufactured, cleared and duty payable. iv. Details of duty paid through Cenvat credit with their types and PLA. v. Details of other payments such as arrears, interest etc. vi. Self assessment memorandum. vii. Details of removals of non-excisable goods viii. Details of removals under rebate, bond, advance licence, drawback etc. ix. Details of provisional basis of duty. Return shall be accompanied by the following documents - i. TR-6 challans for any deposits/ payment of duty made in PLA. ii. Original and duplicate copies of PLA (PLA extracts upto 5 th or 5 th of following month i.e. till payment of duty). A summary of PLA extract could also be put at the end of the PLA extracts indicating: - Op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans inputs whose cost constitutes 10% or more of total cost) used in the manufacturing of each of finished goods. Quantity of principal inputs required in the manufacturing of each of finished goods. Note: specific tariff headings are 22, 28 to 30, 32, 34, 38 to 40, 48, 72 to 74, 76, 84, 85, 87, 90 and 94. 54.02, 54.03, 55.01, 55.02, 55.03, 55.04. 4. Monthly return of Receipt and consumption of each of Principal Inputs [ER-6] - Every assessee who is required to submit return under ER-5 is also required to submit monthly return of receipt and consumption of each of principal inputs by 10 th of the following month in Form ER-6. Details required in ER- 6 return are as follows: Inputs taken for manufacture. Opening and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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