30 September 2009
General records to be maintained by the assessee.
RG-1 register, i.e. daily stock account of excisable goods; Form-IV register of receipt and issue of raw material; Personal Ledger Account; Invoice book. Additional record to be maintained by the assessee availing modvat.
RG-23A Pt.-I – entry book of input receipts; RG-23A Pt.-II – entry book for taking credit of duty paid on inputs; RG-23C Pt.-I – entry book of capital goods received; RG-23C Pt.-II - entry book for taking credit of duty paid on capital goods; Record of inputs sent for job work outside the factory under Rule 57F(4); Record of inputs received in the factory for job work; Challan book under Rule 57F(4) for sending inputs or partially processed inputs for job work; 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
RG-4 – cane account; RG-6(C) or (G) – register of daily manufacture; RG-7 - daily drier account; RG-8 – Sugar store account; RG-9 – Gunny bag account; RG-11 – Daily account of sugar received for crushing. Matches
RG-2 – daily account of splints and veneers and composition of match heads; 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
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; Invoice book
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