To submit brand wise and trade wise information of country liquor/ spirits and beer manufacturers within the state of Maharashtra.

Gazette Reference: Commissioner Circular No. संकीर्ण ११२०१५/मद्य उत्पादन-विक्री/५-ब, dated 9th May 2016

Type: Administrative Directive — Data Reporting Requirements

Authority:

• Maharashtra Country Liquor Manufacturing Rules, 1973 - Rule 47
• Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966 - Rule 24
• Maharashtra Beer and Wine Manufacturing Rules, 1966 - Rule 19

Summary:

The Commissioner of State Excise has issued comprehensive instructions standardizing the format and procedure for submission of brand-wise and trade-wise information by country liquor, IMFL (Indian Made Foreign Liquor), and beer manufacturers within Maharashtra. This circular addresses persistent discrepancies between production data submitted by manufacturers, distribution figures from wholesalers (FL-I licensees), and retail sales data, which have prevented accurate reconciliation of excise revenue collection.

What Changed:

Previous Practice Issues Identified:

• Manufacturers, wholesalers, and retailers were submitting data in their own formats rather than prescribed forms
• Significant mismatches existed between:
  • Manufacturers' distribution claims and wholesalers' receipt records
  • Soft copies and printed statements from same entities
  • Data from manufacturers versus Divisional Deputy Commissioner offices
  • Month-end transactions being recorded in following month
• Incomplete information (missing signatures, incorrect time periods, inclusion of non-excise duties)
• Inconsistent reporting of exports to other states and CSD (Canteen Stores Department) sales within Maharashtra trade data
• FL-I to FL-I transfers (permitted in some districts) being incorrectly included in retail distribution figures

New Requirements:

1. Standardized Reporting Forms: Seven statement formats (A, A1, B, B1, C, C1, D, D1, E, E1, F, F1) now prescribed:

   • Form A: Manufacturers submit brand-wise monthly data (opening balance, production, civilian sales, CSD sales, exports to other states/overseas, closing balance, excise duty) to Superintendent
   • Form A1: Superintendents consolidate manufacturer data for Commissioner
   • Forms B/B1: FL-I wholesaler transactions for IMFL (individual and consolidated)
   • Forms C/C1: FL-I wholesaler transactions for Beer (individual and consolidated)
   • Forms D/D1: CL-II wholesaler country liquor transactions (individual and consolidated)
   • Forms E/E1: Retail licensee sales data (individual and consolidated)
   • Forms F/F1: Manufacturer-to-wholesaler dispatch details (individual and consolidated)

2. Reporting Chain & Deadlines:

   • Manufacturers: Submit Forms A and F to District Superintendent by 5th of following month (with responsible representative and in-charge officer signatures mandatory)
   • FL-I/CL-II Wholesalers: Submit Forms B/C/D to Superintendent by 5th
   • Retailers: Submit Form E to Superintendent by 5th
   • Superintendents: Consolidate and submit Forms A1, B1, C1, D1, E1, F1 to Divisional Deputy Commissioner and Commissioner by 7th of following month
   • Data Format: Soft copies mandatory via designated email IDs:
     • CL-I data: clexcisel@gmail.com
     • PLL data: pllexcise@gmail.com
     • BRL data: brlexcise@gmail.com

3. Data Verification Requirements:

   • In-charge officers must verify data against records, registers, transport passes before submission
   • Superintendents to maintain brand-wise consolidated records at district level
   • Only send bulk liter figures upward (not full brand-wise details to Commissioner)
   • FL-I to FL-I transfers must be excluded from retail distribution calculations
   • Month-end transactions must be recorded in actual month, not following month

4. Scope Clarification:

   • Data covers only liquor/beer produced within Maharashtra for sale within Maharashtra
   • Exports to other states/overseas to be shown separately in designated columns
   • CSD sales to be tracked separately from civilian FL-I distribution

Enforcement Provisions:

Against Manufacturers/Licensees:

• Incorrect or incomplete data submission will attract action under:
  • Section 54 (penalties) and Section 56 (suspension/cancellation of license) of Bombay Prohibition Act, 1949

Against Excise Officers:

• Officers failing to verify data accuracy or not using prescribed formats face disciplinary action under:
  • Rule 3 of Maharashtra Civil Services (Conduct) Rules, 1979
  • Rule 5 of Maharashtra Civil Services (Discipline and Appeal) Rules, 1979

Effective Date: From date of publication (9th May 2016)

Key Compliance Points:

• All manufacturers, wholesalers, retailers must acknowledge receipt of circular
• Historical discrepancies (FY 2015-16 data) will be reconciled using new formats
• No deviation from prescribed statement formats permitted
• Brand-wise consolidation at Superintendent level; only category-wise bulk liter totals to Commissioner
• Separate email IDs for different liquor categories must be strictly followed