{"id":262,"date":"2013-08-09T16:02:52","date_gmt":"2013-08-09T16:02:52","guid":{"rendered":"http:\/\/www.club4ca.com\/formats\/?p=262"},"modified":"2013-08-09T16:02:52","modified_gmt":"2013-08-09T16:02:52","slug":"records-to-be-maintained-by-a-registered-central-excise-manufacturer-or-dealer","status":"publish","type":"post","link":"https:\/\/www.club4ca.com\/formats\/excise\/records-to-be-maintained-by-a-registered-central-excise-manufacturer-or-dealer\/","title":{"rendered":"Records to be maintained by a registered Central Excise Manufacturer or Dealer"},"content":{"rendered":"

Records to be maintained by a registered Central Excise manufacturer or dealer.<\/strong><\/p>\n

General records to be maintained by the assessee.<\/strong><\/p>\n

1. RG-1 register, i.e. daily stock account of excisable goods;<\/p>\n

2. Form-IV register of receipt and issue of raw material;<\/p>\n

3. Personal Ledger Account;<\/p>\n

4. Invoice book.<\/p>\n

5. Job work register<\/p>\n

Additional record to be maintained by the assessee availing modvat.<\/strong><\/p>\n

1. RG-23A Pt.-I \u2013 entry book of input receipts;<\/p>\n

2. RG-23A Pt.-II \u2013 entry book for taking credit of duty paid on inputs;<\/p>\n

3. RG-23C Pt.-I \u2013 entry book of capital goods received;<\/p>\n

4. RG-23C Pt.-II – entry book for taking credit of duty paid on capital goods;<\/p>\n

5. Record of inputs sent for job work outside the factory under Rule 57F(4);<\/p>\n

6. Record of inputs received in the factory for job work;<\/p>\n

7. Challan book under Rule 4(5)a for sending inputs or partially processed inputs for job work;<\/p>\n

8. Challan book for sending capital goods for tests, repairs etc. under Rule 57S.<\/p>\n

Additional records to be maintained by the manufacturers of. <\/strong><\/p>\n

V.P.sugar<\/strong><\/p>\n

1. RG-4 \u2013 cane account;<\/p>\n

2. RG-6(C) or (G) \u2013 register of daily manufacture;<\/p>\n

3. RG-7 – daily drier account;<\/p>\n

4. RG-8 \u2013 Sugar store account;<\/p>\n

5. RG-9 \u2013 Gunny bag account;<\/p>\n

6. RG-11 \u2013 Daily account of sugar received for crushing.<\/p>\n

Matches<\/strong><\/p>\n

1. RG-2 \u2013 daily account of splints and veneers and composition of match heads;<\/p>\n

2. RG-3 \u2013 register of stock and receipts of Central Excise Stamps purchased;<\/p>\n

Tobacco products<\/strong><\/p>\n

RG-12 \u2013 register of manufacture of excisable tobacco products;<\/p>\n

Embroidery<\/strong><\/p>\n

RG-25 \u2013 production register cum account current to be maintained by the manufacturers of embroidery working under special procedure.<\/p>\n

Tea<\/strong><\/p>\n

RG-17 \u2013 daily account of loose tea utilised in the production of package tea.<\/p>\n

Additional records to be maintained by units working under Chapter X procedure.<\/strong><\/p>\n

RG-16 \u2013 register of excisable goods used for special industrial purposes.<\/p>\n

Additional records to be maintained by independent processors.<\/strong><\/p>\n

\u00b7 1. lot register;<\/p>\n

\u00b7 2. register in respect of deemed credit taken under Rule 57A;<\/p>\n

Records to be maintained by registered dealers.<\/span><\/strong><\/p>\n

\u00b7 RG-23D \u2013 record of receipt of duty paid goods and issue thereof;<\/p>\n

Invoice book<\/p>\n","protected":false},"excerpt":{"rendered":"

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 \u2013 entry book of input receipts; 2. RG-23A Pt.-II \u2013 entry book for taking credit of duty paid on inputs; 3. RG-23C Pt.-I \u2013 entry book of capital goods received; 4. RG-23C Pt.-II – entry book<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[90],"class_list":["post-262","post","type-post","status-publish","format-standard","hentry","category-excise","tag-records-required-to-maintained-under-excise"],"yoast_head":"\nRecords to be maintained by a registered Central Excise Manufacturer or Dealer - CA CLUB<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.club4ca.com\/formats\/excise\/records-to-be-maintained-by-a-registered-central-excise-manufacturer-or-dealer\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Records to be maintained by a registered Central Excise Manufacturer or Dealer - CA CLUB\" \/>\n<meta property=\"og:description\" content=\"Records to be maintained by a registered Central Excise manufacturer or dealer. 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