Page & Entry No. of RG 23D

[Chandan Garg]

Greetings!!

Please advice on the below issue.

While preparing RG-23D register, whether we have to mention the page and entry no. of the purchase from which the material is sold or the page and entry no. of the sale itself. For eg. If a purchase is entered on page 1 entry no. 1 and subsequently 3 invoices were issued from that single purchase. Then on the invoices we have to mention page and entry no. as 1/1 or like 1/1, 1/2, 1/3....

Thanking You

[YAGAY andSUN]

Dear Chandan,

Any procedure, which makes, your life comfortable to maintain the RG-23D in correlating the cross references for future usage and Audit Purposes etc can be adopted and also you can check the Central Excise Manual in this regard for clarity.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

[Chandan Garg]

Sir i tried to find it in manual but didnt get it there. I would be very grateful to you if u can tell me the ordinary practice in industry.

[YAGAY andSUN]

Dear Chandan,

Since, these records are not more treated as Statutory Records, therefore, you can maintain as per your convenient provided all relevant information must be captured in private records, there should be cross references on such records for easily tracing out a particular transaction.

Further you would have to submit the details of private records being maintained by you under Rule 22(2) of the Central Excise Rules, 2002 as amended from time to time.

Regards,

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

[Mahir S]

Dear Chandan,

The following link shall provide the prescribed form to be maintained by a dealer. It shall also help to solve your query.

https://www.taxtmi.com/forms?id=878

[Chandan Garg]

I am not able to view the link. May b tye lonk is for paid member. Please guide me here if u can. Thanks

[Madhukar N Hiregange]

From 2000 onwards the maintenance of statutory registers is more from proving compliance. Page and entry number is not required in the dealers invoice. Please see Rule 11. Only that much information is sufficient. Nothing more is required.

The need of giving manufacturers/ supplier invoice reference, name and address is not there for some time now.

[Chandan Garg]

Thanks to all for guiding me.

AI Summary

Recordkeeping requirements for RG-23D: page and entry numbers not mandatory; maintain cross-references and submit private record details. Internal page/entry citations on invoices for RG 23D are discretionary administrative measures rather than mandatory statutory requirements; industry practice does not require page and entry numbers on dealers' invoices. All relevant information must be captured in private records with sufficient cross references to permit tracing of transactions, and particulars of such private records must be submitted under the applicable central excise rules to meet compliance and audit needs.