Stock register obligation requires detailed records of receipts and issues of duty-paid goods under central excise rules. A registered dealer must maintain the RG-23D stock register under Rule 52AA to record receipts and issues of duty-paid goods, capturing supplier/manufacturer/importer identification, invoice or bill of entry details, tariff heading, duty rate and amount (in words and figures), quantities received, and corresponding totals; the register must also record customer details, sales invoice particulars, quantities issued, and total duty on outward transactions to ensure traceability and compliance.