Controlled substance recordkeeping requires daily stock, transaction, consumption and loss entries, with separate registers for each Schedule-A substance.

Schedule-A controlled substances must be entered in a daily Form-D register recording opening stock, receipts or imports, sales, distribution, exports, consumption, handling loss and closing stock. Entries must identify relevant counterparties and supporting transport or customs documents, with consumption purpose recorded where applicable. Quantities must be stated in kilograms. The register must be completed and initialled each working day, including days with no transactions, and separate registers are required for each controlled substance. Import and export entries require No Objection Certificate details instead of registration details.

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