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

AI Summary

Clarification on RG-23D Register: Private Records Sufficient Under Rule 22(2) of Central Excise Rules, 2002 A user inquired about the correct procedure for recording page and entry numbers in the RG-23D register for Central Excise, specifically whether to reference the purchase or sale entry. A consultant advised adopting a method that facilitates easy cross-referencing for audits and suggested consulting the Central Excise Manual. Another response clarified that statutory records are no longer required, and private records should suffice if they capture all relevant information and comply with Rule 22(2) of the Central Excise Rules, 2002. It was also noted that page and entry numbers are not necessary on dealer invoices as of 2000.