jobwork register

[Guest]

To,

Pradip Khatri

Dear sir,

we are sending jobwork material u/r 4(5) ab for further process.   after jobwork done by manufacturer  . 
Annexure IV register (jobwork) maintain compulsary for excise documentation purpose or other private record can maintain?

Please guide.

Regards

Manoj Raut

[YAGAY andSUN]

According to my opinion, Private Records will be sufficient, if, such records represents the true picture of such transactions.  But you would have to provo the intimation in advance to the Department under Rule 22 of the Central Excise Rule, 2002.

[Dilip Darji]

Dear sir.

Please refer annexure 61 and 62 appearing at Page No.7.97 of CENTRAL EXCISE MANUAL 2012-13 54 th Edition-by R K Jain. You are required to maintain such records as mentioned in the Manual.

You can maintain such records in excel file also. 

AI Summary

Jobwork register: private records acceptable but require advance intimation under Rule 22 and prescribed Annexure recordkeeping. Private records documenting jobwork transactions are acceptable if they present the true picture, but the taxpayer must give advance intimation under Rule 22 of the Central Excise Rules; records should follow the Annexure formats or equivalent and may be maintained electronically.