Books to be maintained for excise audit

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.

thankyou nitish.

I agree with Mr. Nitin Joshi, but this books are not mandatory from last 6 to 7 year, you can provide your own books record ie. tally software print, or any other software print.

Yeh its for raw material consuption and now a days organisation have to maintain only RG 23 A part 2 only and for exports RG 23 C