Rg 23 d register required to be maintained

[Asked by Guest]

Dear Sir, In case of excise dealer registration if we are not passing on cenvat credit then is it necessary to maintain Rg23D register. Pls explain, urgent required.

[Rajagopalan Ranganathan]

Dear Shinde,

If you are not passing on cenvat credit then you do not require to take registration at all. Only registered dealers are required to maintain RG.23 D Account.

[Ganeshan Kalyani]

Dear Sir,

Pl. explain in two scenario . a) a trader purchases excisable goods from manufacturer and sell it to another manufacturer, the dealer passes the cenvat by annexing manufacturer invoice. (b) the company has taken new registration for godown from where imported raw material will be supplied to his own branches from that godown.

whether under both the scenario the RG23D is required to be maintained.

thanks and regards .

[Ganeshan Kalyani]

A trader purchases goods from manufacturer and sell it to another manufacturer. The price trader charges includes excise duty in inclusive way. However he attached the invoice of manufacturer from whom he purchased. Based on the invoice so attached the purchasing manufacturer takes cenvat credit. Here does the trader need to get registered for Central excise ? Please discuss.

AI Summary

Excise dealer registration: RG23D maintenance required only for registered dealers when passing cenvat credit, is implicated.
The requirement to maintain the RG 23D register depends on dealer registration and passing of cenvat credit; a dealer not passing cenvat credit need not obtain central excise registration and only registered dealers are required to keep the RG 23D account.