what is the rg23 part I & II
Niraj Kumar Sinha
(Sr. Officer, SPSIL)
(648 Points)
Replied 25 April 2015
Dear Sir,
RG 23 A Part I is stock register of Cenvatable inputs of a manufacturer, in which invoice wise receipt is shown and daily wise consumption is shown.
RG 23 A Part II is CENVAT Register of Input material of a Manufacture, in which invoice wise CENVAT Credit is shown (CENVAT Credit Availed) and Duty payment (i.e Reversal, Monthly duty payment) is shown (debited).
RG 23 C Part I is stock register of Cenvatable Capital Goods of a Manufacturer, in which invoice wise receipt is shown and issue is shown.
RG 23 C Part II is CENVAT Register of Capital items of a Manufacture, in which invoice wise CENVAT Credit is shown (CENVAT Credit Availed) and Duty payment (i.e Reversal, Monthly duty payment) is shown (debited).
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