TaxTMI 
TaxTMI 
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
records to be maintained for material sent out for jobwork
08 Aug 2014 
1 Reply 
1725 Views Asked by
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. (AI Summary)
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. (AI Summary)