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Personal Ledger Account.


ANNEXURE-8

Original
Duplicate
Triplicate


Personal Ledger Account
For the month of…………200……….


Commissionerate:
Division:
Range:

Name of the factory
With address and
Registration

EC Code No.


Date and SL.No. of entry Particulars of credit/debit Document Description of documents with name of treasury where necessaryNo. Date Central excise Tariff Sub-heading number EC code of the buyer Basic Credit Excise Debit Duty Balance Credit Debit Balance


 


 


 


 


 


 


 


 


 


 


 

Cess on Commodities]      Miscellaneous
CreditDebit BalanceCreditDebit Balance CreditDebit BalanceCreditDebit Balance

Signature of
he Assessee
or his agent
12

Notes:

  1. This account should be prepared in triplicate using indelible pencil and double sided carbon. The original and duplicate copies should be detached and sent to the Central Excise Officer- Incharge alongwith the R.T. 12 Return.

  2. Columns 7 to 9 of the Form have been left blank to be used for showing the appropriate type of duty and the duty credited and debited there against.

  3. No. and date of invoice against which debit is raised in this account should be shown in Col. 3.

  4. Where single invoice covers goods falling under different sub-heading, separate entries shall be made for each of such sub-heading.

  5. Where consolidated debit entry is permitted to be made at the end of the day, separate entries shall be made for each sub-heading.

  6. Assessee may exclude from their Accounts those of the Columns 7 to 11 which are inapplicable.

  7. The closing balance in the last month’s PLA should be brought and shown in the column for credit against the entry “balance BF”. Which should be verified by the C.A.O. with the closing balance in the last month’s PLA.

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