17 March 2013
AS PER YOUR QUERY, IT SEEMS THAT YOU ARE A TRADER AND DEAL IN EXCISE DUTY PAID GOODS AND WANT TO PASS ON EXCISE DUTY ON YOUR SALE BILLS TO YOUR BUYERS (MANUFACTURERS). IF YES, YOU HAVE TO GET REGISTRATION IN EXCISE AS DEALER.THEN YOU WILL MAINTAIN A RECORD OF CENVAT ACCOUNT i.e. RG23D. THIS IS AN ACCOUNT OF CENVAT PAID ON PURCHASED GOODS AND PROPORTIONATE DUTY PASSED ON AS PER YOUR SALE BILLS. FURTHER, YOU HAVE TO SUBMIT EXCISE RETURN QUARTERLY ON LINE. THANKS. Please click on "Thank User", if you are satisfied with my reply. Rajeev Kumar Garg (M.Com, L.L.B.) Consultant (Excise, Customs & Service Tax) Ph. no. +91 7500802402