Invoice-based accounting requirement: registered dealers must register, maintain RG 23D stock records and allow official inspection. Registered persons issuing invoices under rule 57G or 57T must register under rule 174 and maintain a daily stock account in RG 23D; entries must be dated, accurate, not cancelled except to correct errors, kept available for inspection and produced on demand. Invoices must contain prescribed details, bear a yearly printed serial number with authentication of each foil, and computer-generated invoices and records are recognised with software details to be furnished to the Assistant Collector.
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Provisions expressly mentioned in the judgment/order text.
Invoice-based accounting requirement: registered dealers must register, maintain RG 23D stock records and allow official inspection.
Registered persons issuing invoices under rule 57G or 57T must register under rule 174 and maintain a daily stock account in RG 23D; entries must be dated, accurate, not cancelled except to correct errors, kept available for inspection and produced on demand. Invoices must contain prescribed details, bear a yearly printed serial number with authentication of each foil, and computer-generated invoices and records are recognised with software details to be furnished to the Assistant Collector.
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