Every assessee is required to maintain certain records and submit returns periodically as prescribed in the various rules. Before these records are brought into use, the assessee is required to give page numbers to the records and get the same counter signed from the Sector officer having jurisdiction over the premises.
General 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.
Additional record to be maintained by the assessee availing modvat.
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-23C Pt.-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 57F(4) for sending inputs or partially processed inputs for job work;
8. Challan book for sending capital goods for tests, repairs etc. under Rule 57S.
Additional records to be maintained by the manufacturers of.
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.
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;
RG-12 – register of manufacture of excisable tobacco products;
RG-25 – production register cum account current to be maintained by the manufacturers of embroidery working under special procedure.
• RG-17 – daily account of loose tea utilized in the production of package tea.
Additional records to be maintained by units working under Chapter X procedure.
• RG-16 – register of excisable goods used for special industrial purposes.
Additional 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.
• RG-23D – record of receipt of duty paid goods and issue thereof;
• Invoice book.
Returns to be filed by the assessee.
• RT-12 – monthly return for the assessee working under Self Removal Procedure or
• RT-3 – monthly return for the assessee working under Physical Control;
• In case of units availing small-scale exemption notifications RT-12 return is to be filed on quarterly basis.
• RT-5 – Quarterly return of the principle raw material consumed and excisable goods manufactured
Industry specific returns.
1. RT-6 – matches – monthly return of stocks and receipts of band rolls;
2. RT-7(C) or (G) – V.P.Sugar – monthly manufacturing report;
3. RT-8 – V.P.Sugar – monthly manufacturing report;
4. RT-9 – V.P.Sugar – monthly abstract of sugar received for crushing;
5. RT-11 – quarterly return of excisable goods received and used for special industrial purposes under Chapter X procedure;
6. RT-13 – 100% EOUs – monthly return of excisable goods removed from 100% EOUs or unit working under Free Trade Zones or Export Processing Zones on payment of duty in the domestic tariff area;
Returns to be submitted by the Registered dealers.
1. photocopy of relevant pages of the RG-23D register for the month for which return is submitted along with triplicate copies of invoices issued, photocopies of invoices under which duty paid goods received and original copies thereof for defacing and eventual return, are to be submitted.