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<h1>Stock register obligation requires detailed records of receipts and issues of duty-paid goods under central excise rules.</h1> 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.
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