Excise register rg-23d

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Asish Kumar Nath

Accountant

78 Points Joined June 2011

Dear Sir,

As per the excise rules RG-23D is mendatory to maintain. I am going to handle the RG-23D first time. I want to know--------

1.Shall we make a entry at the time of Sales only. I mean just after the generation of sales invoice shall we entered the received part for the quantity we sold and then issue part for the same quantity?

2. Generally we pass the CENVAT to our customer. Now my question is if we don't pass the CENVAT to our customer , shall we enter the transaction also to RG-23D?

3. When we passout the CENVAT we prepare separate invoice for Excise along with our commercial invoice otherwise we only generate commercial invoice. Is it the correct process? If correct shall we put the commercial invoice no. only to RG-23D?

Please it's very very important to me. If any body help me out in this regard , I shall be greatfull to him.

Asish Kumar Nath.

Replies (5)

Ram Avtar Singh

Nagari Sultanpur U.P.Delhi

15208 Points Joined March 2007

Input purchase to be entered in RG23D in input part and on this basis II part to be fill at the time of sale. issue only excise invoice and pass on duty as when its sale.

U S Sharma

glidor@gmail.com

21068 Points Joined January 2010

Originally posted by : Asish Kumar Nath

Dear Sir,

As per the excise rules RG-23D is mendatory to maintain. I am going to handle the RG-23D first time. I want to know--------

1.Shall we make a entry at the time of Sales only. I mean just after the generation of sales invoice shall we entered the received part for the quantity we sold and then issue part for the same quantity?

- when purchase takes place with excise duty, a separate page is to be opened for every purchase mostly ( for bill to bill consignment sale, no such bindings), and make entries at the time of sale with excise invoice only.

2. Generally we pass the CENVAT to our customer. Now my question is if we don't pass the CENVAT to our customer , shall we enter the transaction also to RG-23D?

- when excise invoice is not issued, no entry in RG23D part B

3. When we passout the CENVAT we prepare separate invoice for Excise along with our commercial invoice otherwise we only generate commercial invoice. Is it the correct process? If correct shall we put the commercial invoice no. only to RG-23D?

- yes

Please it's very very important to me. If any body help me out in this regard , I shall be greatfull to him.

Asish Kumar Nath.

HS Negi

Senior Executive- F&A

590 Points Joined January 2009

U.S. Sharmaji

I have some querries related to RG23D regarding as mentioned below. I hope you will surely help me to sort out.

If we are a excise registered dealer and situated in the local market. Then it may be some of my buyer will be registered in excise and some may not be. If the buyer is not registed in excise. then how can we pass on the credit to unregistered dealer. Suppose if we have passed the excise duty to un registered customer then while efiling the dealer return, system (ACES Software) requires the excise particulars of the buyer. In this case we are not able to file the excise dealer return. and in another case, if we import the material from out side the country, system required the byers excise detail . in this case, the importer can not be registered in excise. please clarify.

regards

HS Negi

U S Sharma

glidor@gmail.com

21068 Points Joined January 2010

Originally posted by : HS Negi
	U.S. Sharmaji I have some querries related to RG23D regarding as mentioned below. I hope you will surely help me to sort out. If we are a excise registered dealer and situated in the local market. Then it may be some of my buyer will be registered in excise and some may not be. If the buyer is not registed in excise. then how can we pass on the credit to unregistered dealer. Suppose if we have passed the excise duty to un registered customer then while efiling the dealer return, system (ACES Software) requires the excise particulars of the buyer. In this case we are not able to file the excise dealer return. and in another case, if we import the material from out side the country, system required the byers excise detail . in this case, the importer can not be registered in excise. please clarify. regards HS Negi

every purchase invoice ( with duty paid document) has to get a separate page in RG23D ( thats called folio no )

when you issue cenvatable invoice to "registered manufacturer/ 2nd stage dealer" then only this page would get entered, when cenvat invoice is not issued to next buyer, commercial invoice ref is put to square off the stock in hand.

cenvatable dealer invoice can not be issued for unregistered buyer.