Records to be maintained for 2% rate goods

Sir

Please provide me with the list of records to be maintained for 2% rated Excisable goods.

Is it mandatory to maintain PLA register for 2% rated Excisable goods when payment is made by 5th of the following month?

 

Regards

Chandra sekhar P

 

Replies (1)
Yes it is mandatory and you also need to file return ER-1 and ER-8 for availing the concessional benefit.

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