ppt课件-1) m a n u f a c t u r e a n d e x c i s i b i l i t y-baroda（1)m n u f c t u r e n d e x c t y-baroda我我我我我）.pptVIP

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ppt课件-1) m a n u f a c t u r e a n d e x c i s i b i l i t y-baroda（1)m n u f c t u r e n d e x c t y-baroda我我我我我）.ppt

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* * * Condition of use within the factory only for manufacturers and not service providers * Condition of use within the factory only for manufacturers and not service providers Accessories need not be used within the factory * PROCEDURES REGISTRATION (Rule 9) PAYMENT (Rule 8) INVOICE (Rule 11) MAINTANENCE OF RECORDS (Rule 10) RETURN FILING (Rule 12) * CA. ABHAY DESAI WHAT SHOULD INVOICE CONTAIN The Invoice shall be serially numbered shall contain:- (a). Registration Number (b). Description of goods (C). Classification (d). Time Date of Removal (e). Mode of Transport Vehicle Registration No. (f). Rate of duty (g). Qty. Value of goods (h). Amt. of duty (i). Address of concerned Central excise Division. It shall be prepared in Triplicate (Buyer/Transporter/Assesee). Before using Invoice book, the serial no. should be intimated to Superintendent. * CA. ABHAY DESAI RECORDS RG-23A- Part I (Stock Account of Input Goods) RG-23A- Part II (Credit on Input Goods) RG-23C- Part II (Credit on Capital Goods) RG-1 (Daily Stock Account) PLA (Personal Ledger Account) Credit Register for Input Services * CA. ABHAY DESAI RETURNS ER 1 – monthly – due by the 10th of the following month ER 2 – monthly, for EOU – due by the 10th of the following month ER 3 – quarterly for SSI units – due by the10th of the following quarter ER 4 – Annual financial statement for units paying INR 1 crore in excise – due by the 30th of April of the following year ER 5 – CENVAT – Annual Return of information relating to principal inputs – due by 30th April of the following year – some class of manufacturers given exemption * CA. ABHAY DESAI RETURNS ER 6 – monthly return of principal cenvat inputs due by the 10th of the following month – some class of manufacturers given exemption ER 7 – Annual Installed capacity statement – due by the 30th April of the following year * CA. ABHAY DESAI OTHER ISSUES PROVISIONAL ASSESSMENT UNDER RULE 7 REMISSION UNDER RULE 21 * CA. ABHAY DESAI CENVA