records to be maintained for material sent out for jobwork, Customs - Exim - SEZ

[anand rama rao]

Dear Experts,

Pls suggest, what are the records to be maintained by both factory and job worker for material sent out for job work and get back after completion of job work.

The factory is a 100% EOU

Anand

Posts / Replies

[Pradeep Khatri]

Dear Anand,

Following documents are required to be maintained and preserved as prescribed in EOU and Central Excise Act,1944 as amended from time to time, namely:-

• Job work Challans (manual or system generated)
• Job work Register (manual or system generated)
• Job workers Accounts (manual or system generated)
• Job work reconciliation (quarterly basis)

Please check para 6.14, para 9.33, para 6.12(e), of the FTP 2009-2014 read with para 6.20.2, para 6.20.3 and para 6.20.4 of the HBP Vol.1 2009-2014 in this regard.

Regards,

Team YAGAY and SUN

(Management and Indirect Tax Consultants)