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Records maintained by a registered Central Excise Manufacturer / Dealer

Date 10 Oct 2011
Replies 1 Reply
Written by
Mandatory excise recordkeeping required for manufacturers and dealers, specifying general, cenvat and industry registers and jobwork.
Manufacturers and dealers must maintain specified excise registers including RG-1 (daily stock account), Form-IV (receipt/issue of raw material), Personal Ledger Account, invoice book, job work register and RG-23D for dealers; modvat/cenvat claimants must keep RG-23A and RG-23C parts for inputs and capital goods, records and challans for job work and capital goods movement. Industry-specific registers and Chapter X/independent processor records (RG-16, lot registers, Rule 57A deemed-credit records) are also prescribed. (AI Summary)

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

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