Records maintained by a registered Central Excise Manufacturer / Dealer

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.

5. Job work register
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 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.

Additional records to be maintained by the manufacturers of. 
V.P.sugar

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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.

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;

Tobacco products
RG-12 – register of manufacture of excisable tobacco products;
Embroidery
RG-25 – production register cum account current to be maintained by the manufacturers of embroidery working under special procedure.

Tea

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RG-17 – daily account of loose tea utilised 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;

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1 Comment


  1. I Am new and fresher , I want to know step of excise work in factory.
    Example :- If one Excisable Invoice received with material in our factory then how can we enter in our factory record and which documents and register will maintain for the same. If these material required send for job -work from our factory to other vendor,
    What is following all and how to work on it by us what is the lead time to complete it What is ER1 to 9 who can it maintain what is our roll.

    In short i Want to know how to work start to end in excise as a excise assistant in private factory.

    Reply

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