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 necessary | No.
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 |
| Credit | Debit |
Balance | Credit | Debit |
Balance | Credit | Debit |
Balance | Credit | Debit
| Balance |
Signature of
he Assessee
or his agent |
| 12 |
Notes:
- 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.
- 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.
- No. and date of invoice against which debit is raised in this account should
be shown in Col. 3.
- Where single invoice covers goods falling under different sub-heading,
separate entries shall be made for each of such sub-heading.
- Where consolidated debit entry is permitted to be made at the end of the day,
separate entries shall be made for each sub-heading.
- Assessee may exclude from their Accounts those of the Columns 7 to 11 which
are inapplicable.
- 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.