Assam Wine Shop Compliance in 2026: Daily Excise Book, BL/LPL Reports, and How to Stay Audit-Ready

Assam Wine Shop Compliance in 2026: Daily Excise Book, BL/LPL Reports, and How to Stay Audit-Ready

Assam has one of the most documentation-intensive excise compliance systems for liquor retailers in India. Every licensed wine shop must maintain a Daily Excise Book — a mandatory record of all inward and outward stock movements.

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The Daily Excise Book: What It Is and Why It Matters

Under the Assam Excise Act, every licensed wine shop must maintain a Daily Excise Book recording:

\- All stock received (inward movement) — by brand, quantity, BL and LPL

\- All stock sold (outward movement) — by brand, quantity, BL and LPL

\- Opening and closing stock each day

BL (Bulk Litres) measures total liquid volume. LPL (London Proof Litres) measures the volume of alcohol at standard proof (57.06% ABV). Excise reporting in Assam requires both figures.

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Monthly Reports Required in Assam

\- Inward BL and LPL report — total stock received during the month

\- Outward BL and LPL report — total stock sold during the month

\- Loss/shortage BL and LPL report — any discrepancy or loss recorded and explained

\- Filed with the District Excise Superintendent monthly

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What Assam Excise Inspections Check

\- Daily Excise Book — current, legible, and matching physical stock

\- Monthly BL/LPL reports — reconciling inward, outward, and closing stock

\- Purchase vouchers — every inward entry has a corresponding challan

\- License — displayed and valid

The BL/LPL calculation requirement is what makes Assam compliance harder than most states. Manual LPL calculations across 200+ SKUs are error-prone and time-consuming.

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How BottleShop Handles Assam Compliance

\- Every inward delivery entered with brand, quantity, and LPL calculated automatically

\- Every sale updates outward records with correct BL/LPL

\- Monthly reports generated in the format required by Assam Excise

\- Daily Excise Book always current — no end-of-day scramble

> BottleShop is used by wine shops across northeastern states. Setup in 2 hours.

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Frequently Asked Questions

What is BL and LPL in Assam excise compliance?

BL is Bulk Litres — total liquid volume. LPL is London Proof Litres — volume of alcohol at standard proof (57.06% ABV). Assam requires both for all excise reports.

How often must the Daily Excise Book be updated?

Daily — every inward and outward movement must be entered the same day it occurs.

What happens if the Daily Excise Book has gaps?

It is treated as a compliance violation — gaps are interpreted as either unrecorded sales or unrecorded stock.

Can BottleShop generate Assam's BL/LPL reports?

Yes — BottleShop calculates BL and LPL automatically per SKU and generates monthly inward/outward/loss reports in the required format.