Procedure for Scrap of Non Moving finished product - reg
R P Ananthakumar (Sr. Officer - Central Excise/Cash) (514 Points)
20 October 2010R P Ananthakumar (Sr. Officer - Central Excise/Cash) (514 Points)
20 October 2010
U S Sharma
(glidor@gmail.com)
(21056 Points)
Replied 01 December 2010
write to your range officer, the quantity , approx value and reason for scrapping, and invite him to physically suprevise the destruction , ( they usualy dont visit such cases), make appropriate entry of destruction in DSA(earlier RG1), make 2nd entry of scrap generation out of destruction .........and now u have to pay duty on scrap generated out of it.
without intimation to range office, it will be disallowed,.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)