RG23 Register Numbering Sequence

[Asked by Guest]

Dear Sir,

We are Central Excise Registered Dealers.

Current Operating System - Tally ERP - No Manual Register is maintained.

Our Querry

A- After Completion of the financial year the purchase voucher and sales invoice numbers start from 1 but the RG23 number continues with out being reset from 1. As per excise department is this acceptable or should we get the same rectified

B- For booking of multiple purchase items purchased under single invoice we add a alphabet against the RG23 number . Example 2 items booked under single invoice and original RG number allocated by tally system is 1 for booking the 1st item than we make the RG number for second item as 1A. We request you to kindly clarify is the same allowed as per the department or we are making an error. Incase it is an error what can be the probable penalty under the same.

Hope you find the above in order.

Regards

Gautam Jivrajka

Cell 9820170497

AI Summary

RG23 register numbering: restart serial numbers each financial year and record credits invoice-wise without item suffixes.
The RG23 register is no longer required in a prescribed statutory form and should reflect a true and fair picture; credits are to be taken on invoice basis rather than item wise, and while continuous serialisation is acceptable for internal use it is preferable to restart serial numbers at Sr. No. 1 at the start of each financial year to preserve a clear audit trail.