Statutory Registers
This query is : Resolved
16 May 2009
Hi Experts,
Pls advise that which registers are statutorly required to be maintained by a manufacturing unit like DSA under Excise rules and whether these have to be maintained manually in prescribed format or they can be maintained in computer also? Pls specify the notification details if avialable.
If possible pls also tell how much sure you are of your replies in terms of %. After your replies pls keep the query OPEN for other experts to reply.
Pls advise that which registers are statutorly required to be maintained by a manufacturing unit like DSA under Excise rules and whether these have to be maintained manually in prescribed format or they can be maintained in computer also? Pls specify the notification details if avialable.
If possible pls also tell how much sure you are of your replies in terms of %. After your replies pls keep the query OPEN for other experts to reply.
20 May 2009
The own records are acceptable even if on the computer. It maybe a good idea however to take a printout of critical reports at periodic intervals to staisfy the audit.
20 May 2009
Which registers can be maintained in Computer and which are to be maintained manually only? Pls specify the Registers also. IF maintained on Computer, will there be need to take some prior permission from the Deptt for coputerized register maintenance?
25 July 2025
Regarding **statutory registers for a manufacturing unit (like DSA) under Excise rules** and the mode of maintaining them:
---
### 1. **Which Statutory Registers are Required?**
Under the **Central Excise Rules (now subsumed under GST for most goods, but for specific cases like DSA it might still apply),** typical statutory registers include:
* **Daily Production Register** (Rule 8 of Central Excise Rules)
* **Material Consumption Register**
* **Finished Goods Stock Register**
* **Raw Material Stock Register**
* **Input-Output Ratio Register**
* **Transaction Registers** for movement of excisable goods
* **Duty Payment Register**
* **Demand and Recovery Register** (for duty payments)
* **Documents Register** (invoice, shipping bills, etc.)
* **Duty Suspense/Exempted Goods Registers** (if applicable)
Exact registers depend on the type of manufacture and excise classification.
---
### 2. **Manual vs Computerized Maintenance**
* **Both manual and computerized registers are allowed**.
* The Excise Department generally permits **maintenance of records in electronic form**, provided:
* The data is **readily available and printable on demand**.
* **Backups** are maintained to prevent data loss.
* The system has **proper controls for data integrity and security**.
* The **department can audit and verify** these computerized records easily.
* It's advisable to **periodically take printouts of key registers** to facilitate audit.
---
### 3. **Permission for Computerized Registers**
* Generally, **no specific prior permission** is required to maintain computerized records.
* However, the unit must inform the jurisdictional excise office about the computerization.
* Some departments may request to verify the software/system.
* Maintain a clear **audit trail** and ensure **data authenticity**.
---
### 4. **Relevant Notifications / References**
* **Central Excise (Maintenance of Accounts and Records) Rules, 2002**
* Circulars issued by Central Board of Indirect Taxes and Customs (CBIC) on electronic record keeping.
* **GST regime** has largely replaced excise, but legacy excise records may still apply to certain units.
---
### 5. **Confidence Level**
* Based on common practice and CBIC guidelines, Iām about **85-90% confident** in this reply.
* Since some nuances depend on the exact excise classification and local jurisdiction, further confirmation from a specialist excise consultant or jurisdictional officer is advisable.
---
If you want, I can help draft a checklist of specific registers for your exact unit type or suggest software considerations for computerized registers.
---
### 1. **Which Statutory Registers are Required?**
Under the **Central Excise Rules (now subsumed under GST for most goods, but for specific cases like DSA it might still apply),** typical statutory registers include:
* **Daily Production Register** (Rule 8 of Central Excise Rules)
* **Material Consumption Register**
* **Finished Goods Stock Register**
* **Raw Material Stock Register**
* **Input-Output Ratio Register**
* **Transaction Registers** for movement of excisable goods
* **Duty Payment Register**
* **Demand and Recovery Register** (for duty payments)
* **Documents Register** (invoice, shipping bills, etc.)
* **Duty Suspense/Exempted Goods Registers** (if applicable)
Exact registers depend on the type of manufacture and excise classification.
---
### 2. **Manual vs Computerized Maintenance**
* **Both manual and computerized registers are allowed**.
* The Excise Department generally permits **maintenance of records in electronic form**, provided:
* The data is **readily available and printable on demand**.
* **Backups** are maintained to prevent data loss.
* The system has **proper controls for data integrity and security**.
* The **department can audit and verify** these computerized records easily.
* It's advisable to **periodically take printouts of key registers** to facilitate audit.
---
### 3. **Permission for Computerized Registers**
* Generally, **no specific prior permission** is required to maintain computerized records.
* However, the unit must inform the jurisdictional excise office about the computerization.
* Some departments may request to verify the software/system.
* Maintain a clear **audit trail** and ensure **data authenticity**.
---
### 4. **Relevant Notifications / References**
* **Central Excise (Maintenance of Accounts and Records) Rules, 2002**
* Circulars issued by Central Board of Indirect Taxes and Customs (CBIC) on electronic record keeping.
* **GST regime** has largely replaced excise, but legacy excise records may still apply to certain units.
---
### 5. **Confidence Level**
* Based on common practice and CBIC guidelines, Iām about **85-90% confident** in this reply.
* Since some nuances depend on the exact excise classification and local jurisdiction, further confirmation from a specialist excise consultant or jurisdictional officer is advisable.
---
If you want, I can help draft a checklist of specific registers for your exact unit type or suggest software considerations for computerized registers.
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