records to be maintained for material sent out for jobwork

[raj nadh]

Dear Experts,

Pls suggest, what are the records to be maintained by both factory and job worker for material sent out for job work and get back after completion of job work.

The factory is a 100% EOU

Anand

[YAGAY andSUN]

Dear Anand,

Following documents are required to be maintained and preserved as prescribed in EOU and Central Excise Act,1944 as amended from time to time, namely:-

• Job work Challans (manual or system generated)
• Job work Register (manual or system generated)
• Job workers Accounts (manual or system generated)
• Job work reconciliation (quarterly basis)

Please check para 6.14, para 9.33, para 6.12(e), of the FTP 2009-2014 read with para 6.20.2, para 6.20.3 and para 6.20.4 of the HBP Vol.1 2009-2014 in this regard.

Regards,

Team YAGAY and SUN

(Management and Indirect Tax Consultants)

AI Summary

Records to be maintained for jobwork: challans, registers, accounts and quarterly reconciliation to ensure compliance. For materials sent out for jobwork by a 100% EOU, the required records are Job work Challans (manual or system generated), a Job work Register (manual or system generated), Job worker Accounts (manual or system generated), and quarterly Job work reconciliation; these must be maintained and preserved in accordance with applicable EOU and central excise statutory and procedural guidance.