https://www.taxtmi.com/forum/issue?id=3555 RG-23D is mandatory for recording receipt and issue of duty-paid goods, with entries at receipt and at clearance; an excise invoice must be issued at clearance. If CENVAT credit is passed to customers the transfers must be recorded in RG-23D with invoice reference, but even where credit is not passed quantities of duty-paid goods should be recorded. Imported duty-paid goods should be entered on receipt if the dealer intends to pass credit. The register should allow reconciliation so total duty paid equals credit passed plus credit yet to be passed plus credit foregone for losses. en-us Sat, 12 Nov 2011 14:37:10 +0530 Thu, 23 Jan 2025 15:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3555 RG-23D is mandatory for recording receipt and issue of duty-paid goods, with entries at receipt and at clearance; an excise invoice must be issued at clearance. If CENVAT credit is passed to customers the transfers must be recorded in RG-23D with invoice reference, but even where credit is not passed quantities of duty-paid goods should be recorded. Imported duty-paid goods should be entered on receipt if the dealer intends to pass credit. The register should allow reconciliation so total duty paid equals credit passed plus credit yet to be passed plus credit foregone for losses. Discussion-Forum Central Excise Sat, 12 Nov 2011 14:37:10 +0530 https://www.taxtmi.com/forum/issue?id=3555