22 October 2016
General records to be maintained by the assessee. 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.
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