Excise Registers 

Use

The excise authorities require you to maintain a number of registers relating to excise duty. They have to be printed out monthly and shown to the authorities in the event of an audit. The SAP System makes all the entries for these registers automatically, and you can prepare copies of them as and when necessary. Alternatively, you can download the data for processing by non-SAP software.

Features

The SAP System handles the following excise registers:

In Part I of register RG 23A, you record purchases of materials that you have paid excise duty on. Each entry shows the quantity of the materials purchased and the numbers of the excise invoices sent with the materials.

The system automatically makes an entry in this register when you post goods receipts.

Part II of these registers shows how much excise duty you have credited and debited to your CENVAT accounts. The system automatically creates an entry here when you post the CENVAT on an excise invoice.

Register RG 23A, which was reserved for raw materials, and register RG 23C, which was for capital goods, were combined into one register in 2000. The system still distinguishes between the two, however, to allow for the possibility of the old system returning.

This is the bank account from which you transfer any money owing to the excise authorities.

This is a register that is kept by depots (see Sales from Depots). It shows all of the depot's goods receipts; the details of the incoming excise invoices; and the goods issues from the depot.

This register shows the production information relating to all finished goods on which excise is paid. It shows all the issues of finished goods from a factory into a store for excisable finished goods; and any sales of these goods.

This is a monthly report that summarizes the CENVAT and PLA information from the other registers.

Activities

For information about how to create the registers, see Creation of Excise Registers.