DEALER RECORDS

[JAGANATHAN KUMARAVEL]

 A DEALER REGISTERED UNDER CENTRAL EXCISE HAS ISSUED INVOICES WITHOUT TRANSFERING THE CENVAT CREDIT .  IS IT REQUIRED TO CONSIDER THIS INVOICES IN QUARTERLY RETURNS AND ALSO DECLARE THE TRANSACTION IN  D REGISTER

[Vidya Sagar Jha]

YOU HAVE SHOULD TO KEEP A REGISTER RG 23D. IF YOU NOT PASS ANY CENVAT TO YOUR CLIENTS THEN THERE IS NO NEED TO MAKE ANY ENTRY IN SAID REGISTER.

AI Summary

Cenvat credit register: invoices without transfer of credit need not be entered if no credit passed. Maintain the RG 23D dealer register; if no Cenvat credit has been passed to clients, there is no need to make entries in RG 23D for invoices issued without transferring credit.