Mandatory Excise Registers: Daily Stock Ledger, Transit Passes (TP) & Monthly Online Returns in Pune

Mandatory Daily Registers and Monthly State Excise Returns in Pune

Holding a liquor license requires meticulous operational bookkeeping. The Maharashtra State Excise Department maintains zero tolerance for stock discrepancies between physical inventory and paper ledgers. Any unaccounted difference—even a single missing bottle—is legally presumed to be illicit untaxed alcohol, triggering immediate summons, fines, and license suspension under Section 65 of the Act.

Every licensed bar, permit room, and wine shop in Pune must maintain statutory physical ledgers including the Brand-wise Daily Stock Register, Sales Register, and Transport Permit (TP) file. Furthermore, the licensee must submit monthly electronic sales statements on the State Excise portal by the 5th of each month. KOKJAGUAR Consultancy audits hospitality stock records across Pune to ensure flawless compliance. Read about our excise bookkeeping advisory services.

Statutory Records Every Licensee Must Maintain

• Daily Stock Register (Form FLR-3 / FLR-6): Opening balance, daily receipts, daily quantities sold, and physical closing balance for every brand and size.
• Transport Passes (TP): Valid transport permits issued by wholesale depots accompanying every incoming alcohol shipment.
• Permit Inspection Ledger: Recording drinking permit numbers of dining patrons consuming alcohol on the premises.
• Monthly Summary Return: Filing aggregated brand-wise sales and excise tax collections on the official excise portal.