TaxTMI 
TaxTMI 
Hi Team,
Any one can share set of records to be be maintained by registered assess under Central Excise Act?
Kind regards,
Chandra
Documents to be maintained by Assessee under Cental Excise ACt
03 Apr 2015 
3 Replies 
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Recordkeeping under central excise: private records accepted if complete; PLA dispensed and monthly duty payment required.
Assessees must maintain operational and statutory records-invoices, challans, job worker challans, stock and raw material registers, Cenvat Credit accounts, RG registers and returns-though the Central Excise Rules, 2002 prescribe no specific formats and will accept private records if they contain required details. Maintenance of PLA is dispensed with for regular monthly duty payers, and duty deposits are to be made using the GAR-7 challan. (AI Summary)
Assessees must maintain operational and statutory records-invoices, challans, job worker challans, stock and raw material registers, Cenvat Credit accounts, RG registers and returns-though the Central Excise Rules, 2002 prescribe no specific formats and will accept private records if they contain required details. Maintenance of PLA is dispensed with for regular monthly duty payers, and duty deposits are to be made using the GAR-7 challan. (AI Summary)