https://www.taxtmi.com/forum/issue?id=110786 The RG23 register is no longer required in a prescribed statutory form and should reflect a true and fair picture; credits are to be taken on invoice basis rather than item wise, and while continuous serialisation is acceptable for internal use it is preferable to restart serial numbers at Sr. No. 1 at the start of each financial year to preserve a clear audit trail. en-us Thu, 11 Aug 2016 17:29:22 +0530 Thu, 23 Jan 2025 15:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110786 The RG23 register is no longer required in a prescribed statutory form and should reflect a true and fair picture; credits are to be taken on invoice basis rather than item wise, and while continuous serialisation is acceptable for internal use it is preferable to restart serial numbers at Sr. No. 1 at the start of each financial year to preserve a clear audit trail. Discussion-Forum Central Excise Thu, 11 Aug 2016 17:29:22 +0530 https://www.taxtmi.com/forum/issue?id=110786