Records to be maintained by a registered Central Excise manufacturer or dealer.
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.
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.
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;
RG-12 – register of manufacture of excisable tobacco products;
RG-25 – production register cum account current to be maintained by the manufacturers of embroidery working under special procedure.
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;