New User / Register | Bookmarks | Annual Subscription | Feedback |
Login: Stay
| Forget Password |
           
TMI - Tax Management India. Com  

Recent Discussionss:

Change in section 15A Central Excise Act 1944 valuation job work Cenvat Credit exemption limit Reg. Short amount deposit against excise duty which ratio should take for distributing service tax credit through ISD. INTEREST PAYMENT ON SUPPLEMENTARY INVOICE RAISED Supplementary invoice issued under which rule Export to bhutan E1 form amount
Article Section
Home Articles Central Excise ajay singh ajay singh - Central Excise Month 10 2011 2011 (10) This
← Previous Next →

Records maintained by a registered Central Excise Manufacturer / Dealer

Submit New Article
 

Discuss this article

 
Records maintained by a registered Central Excise Manufacturer / Dealer
By: ajay singh
October 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 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

 
By: ajay singh - October 10, 2011
 
 
 

Discuss this article

 

 

what is new what is new

UpdatesKnowledge SharingSubscription CommunicationNewslettersMore Options




Quick Links: | Acts and Rules | Notifications | Circulars | Schedules | Tariff | Forms | Case Laws | Manuals |
| Home | About us | Contact us | Feed Back | Disclaimer | Terms of Use | Privacy Policy | Members | |
Go to Mobile Website Go To Top
© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.