ronak (ARTICLE ASSITANT) (27 Points)
06 September 2016
Nitesh joshi
(Ca final)
(115 Points)
Replied 06 September 2016
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.
Lalit Sangani
(M.Com. Asst. Manager Account)
(736 Points)
Replied 10 September 2016
I agree with Mr. Nitin Joshi, but this books are not mandatory from last 6 to 7 year, you can provide your own books record ie. tally software print, or any other software print.
Nitesh joshi
(Ca final)
(115 Points)
Replied 11 September 2016
Yeh its for raw material consuption and now a days organisation have to maintain only RG 23 A part 2 only and for exports RG 23 C
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)
Survey, Search and Seizure under Income Tax Act 1961
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