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

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.