Description and format of various RG Registers

[VINOD KUMAR]

Dear experts,

Can anyone tell about the entries made in RG 23 A, B, C and D registers (Part I and II). From where, I can get the format of these Registers. What is the full form of RG.

Thank you.

[YAGAY and SUN]

Dear Karan,

RG means Register. You may either purchase these registers from law books supplier or you may also maintain these registers on your computer by using Tally Software, SAP or ERP. There is no restriction that how you maintain these registers since these registers are no more treated as Statutory Records.

But if, you are maintaining these on computer, then, you would have provide intimation to Range Superintendent of Central Excise about the all records maintained by you.

Regards

YAGAY and SUN

(Management and Indirect Tax Consultants)

[Mahir S]

Yes, rightly explained above, and you may also refer to the Central Excise Manual, wherein different Forms and format of statutory records are provided. -

AI Summary

Register maintenance: electronic maintenance permitted but must be notified to the Range Superintendent under Central Excise practice.
RG denotes "Register" and RG 23A, 23B, 23C and 23D may be obtained as preprinted books or maintained electronically using Tally, SAP or other ERP systems. These registers are not treated as statutory records, but assessees who maintain them on computer must intimate the Range Superintendent of Central Excise. The Central Excise Manual provides illustrative formats and forms for guidance on the registers' layout and content.