Centralized registration for jewellery manufacturers allows single-site compliance subject to billing and recordkeeping requirements and premises reporting. Where a manufacturer of specified articles of jewellery operates a centralised billing or accounting system for goods produced at multiple factories or premises, the manufacturer may opt to register only the one factory, premises or office from which such centralised billing or accounting is done and where accounts and records of receipts of raw materials and finished excisable goods, including goods returned from job workers, are kept; the manufacturer must give details of all premises (other than job workers') from which such specified goods are removed, and may alternatively take separate registrations for premises where accounts are maintained.