Records/Registers maintained by a Registered Central Excise Manufacturer/Dealer:
General/compulsorily records to be maintained by the assessee:
1. RG-1 register, i.e. daily stock account of excisable goods;
2. Form-IV register of receipt and issue of raw material;
3. Personal Ledger Account;
4. Invoice book
5. Job work register as per annexure 87 (To be maintained by Job worker/processor)
Further records to be maintained by the assessee availing Cenvat credit:
1. RG-23A Pt.-I –: entry book of input receipts;
2. RG-23A Pt.-II –: entry book for taking credit of duty paid on inputs;
3. RG-23C Pt.-I –: entry book of capital goods received;
4. RG-23CPt.-II -: entry book for taking credit of duty paid on capital goods;
5. Record of inputs sent for job work outside the factory under Rule 57F(4);
6. Record of inputs received in the factory for job work;
7. Challan book under Rule 4(5)a for sending inputs or partially processed inputs for job work;
8. Challan book for sending capital goods for tests, repairs etc. under Rule 57S.
Further records to be maintained by the manufacturers of sugar:
1. RG-4 – cane account;
2. RG-6(C) or (G) – register of daily manufacture;
3. RG-7 – daily drier account;
4. RG-8 – Sugar store account;
5. RG-9 – Gunny bag account;
6. RG-11 – Daily account of sugar received for crushing.
Further records to be maintained by the manufacturers of Matches:
1. RG-2 – daily account of splints and veneers and composition of match heads;
2. RG-3 – register of stock and receipts of Central Excise Stamps purchased;
Further records to be maintained by the manufacturers of Tobacco products:
1. RG-12 – register of manufacture of excisable tobacco products;
Further records to be maintained by the unit of Embroidery:
1. RG-25 – production register cum account current to be maintained by the manufacturers of embroidery working under special procedure.
Further records to be maintained by the unit of Tea:
1. RG-17 – daily account of loose tea utilised in the production of package tea.
Further records to be maintained by independent processors.
· 1. lot register;
· 2. register in respect of deemed credit taken under Rule 57A;
Records to be maintained by registered dealers.
1. RG-23D – record of receipt of duty paid goods and issue thereof;
2. Invoice book
CA Lalit Aggarwal