Documents to be maintained by Assessee under Cental Excise ACt

[umesh chandra]

Hi Team,

Any one can share set of records to be be maintained by registered assess under Central Excise Act?

Kind regards,

Chandra

AI Summary

Clarification on Record-Keeping Requirements Under Central Excise Act: Private Records Accepted, No Specific Formats Mandated A query was raised regarding the records to be maintained by an assessee under the Central Excise Act. Respondents provided guidance on necessary records, including DSA, PLA, RG 23A and C, invoices, challans, and statutory records. It was noted that the Central Excise Rules, 2002 do not mandate specific formats for these records, and private records with required details are acceptable. The maintenance of PLA has been discontinued, with duty payments required monthly, using the GAR-7 challan. The discussion concluded with an acknowledgment of the information shared.