How to maintain Manual RG23D

[Guest]

Is it fine to do multiple Goods sold agianst a single Mother Invoice Number. Will there be any issue with the RG23D register update?     eg. If the mother invoice Qty is 10 Ton and sold 7 TO on November and 3 TO on December

[YAGAY andSUN]

Dear Varsha, Yes, it is permissible under the provision of Central Excise Act, 1944 read with C.E. Rules, 2002.

Please check the relevant provisions of Dealer under the C.E. Laws.

Regards

Team YAGAY & SUN

(Indirect Tax Consultants)

AI Summary

Multiple shipments under a single mother invoice permitted under excise law, subject to dealer provisions and recordkeeping. Allocation of invoice quantity across separate dispatches is permissible under the Central Excise Act, 1944 and Central Excise Rules, 2002; ensure each partial dispatch is documented against the mother invoice in the RG 23D manual register and that dealer-related provisions are complied with to preserve accurate accountal and audit trails.