Maintenance of records-
Now it's not mandatory to maintain records manually -since dept said to maintain minimum records as per Circular No. 536/32/2000-CX
the forms like RG 23 C & A [part1 & 2] can be maintained in excel sheets in the old formats or not
secondly as per CCR rule 4(2) then ccr on CG -50% can be taken.So at the time of recording in registers[rg 23A [partii] whether we should record fully or we should record only 50% & at the beginning of the next year we should add remaining 50% in the opening balance-in a/cs [50% CY-CCR receivable[cg] & 50% in next year-Cenvat credit deferred or we should take 100% in books[keep in mind that closing bal CCR [CG] -[50%] only]
in pla in dr column whether it's mandatory to write billwise details or we can just write monthly duty reqd to be paid b/c sometimes bifurcation not possible suppose my ED liability[dr] is 100
ccr[cr]-40, pla[cr]-60 -duty paid[60] fully for a bill bearing ed of rs. 20 & partly for a bill having ED of Rs. 40 then in PLA wht shd i write on DR side .
CAclubindia
