REGISTRATION UNDER EXCISE DUTY Provisions regarding Registration Compulsory

REGISTRATION UNDER EXCISE DUTY

Provisions regarding Registration Compulsory Registration[Rule 9(1)]. Section 6 and Rule 9 C. E Rules 2002 make Registration for following persons. q Every manufacturer of dutiable excisable goods. compulsory q Persons who desires to issue Invoices under the provisions of the Cenvat Credit Rules 2004 q Persons holding private warehouses. q Exporters manufacturing or processing export goods by using duty paid inputs and intending to claim rebate of such duty or by using inputs received without payment of duty and exporting the finished export goods.

Exemption from Registration {Rule 9(2)]: Every manufacturer, even if exempt from excise duty, has to register under excise law, unless exempted from provisions of registration. Accordingly, following categories of persons/ premises have been exempted from obtaining registration: v Persons manufacturing the excisable goods chargeable to nil rate of excise duty or which are fully exempt fro duty. v Small scale units availing the slab exemption based on value of clearance v If a manufacturer gets goods manufactured on his account from other provided: v He authorizes actual manufacturer to comply with excise procedures. v agrees to furnish information relating to selling price to determine assessable value. v. In case final product or scrap partly sold in India, he will have to register.

PROCEDURES FOR REGISTRATION Application FOR REGISTRATION IN FORM A-1. The applicant has to apply in form A-1 in duplicate prescribed by CBEC. Form A-2 and Form A-3 are to be filled by special categories of manufactures/dealers only. Application should be accompanied by self attested copy of PAN/copy of application for PAN if PAN is not allotted. There is no fee for registration. Contents of Form A-1 contains information in following parts and a declaration: Part 1: Information relating to identification of business requiring registration Part 2: Information relating to registration and other details of excising business and details of purchase. Part 3: Details relating to owner. Part 4: List of major excisable goods. Part 6: Declaration about truth and correctness in application. All the above contents should be certified by the applicant or any person authorized in this behalf by general power of attorney.

OTHER PROVISIONS Fresh Registration: If there is change in premises or change in ownership of business, fresh registration should be obtained. Registration is valid only for the purposes and premises specified in form A-1. Validity of Certificate: Registration certificate is valid till the registrant carries on the activity for which certificate was issued or till he surrenders it is revoked. Registration Certificate non transferable: Registration is not transferable. If business is transferred, fresh registration has to be obtained by the transferee. Amending Registration Certificate, Registration Certificate contains following: Name Address Constitution of Assessee Boundaries of Premises Types of business Surrender of Certificate: Every registered person who ceases to carry out the operations mentioned in the Registration Certificate, shall surrender his certificate immediately.

Revocation/Suspension of Certificate: RC is subject to compliance of the statutory obligations under the excise law, particularly the payment of all dues to the Government including the duty on finished excisable goods lying in the factory. Penalty for Non-Registration: Manufacturing excisable goods without obtaining registration is an offence[Rule 25 (1) (c)]. Hence, fine up to an amount equal to duty on contravening goods or Rs. 10, 000 whichever is higher can be imposed. Duplicate Registration Certificate: When a registration certificate is reported to be lost, the registered person shall submit a written application to the range officer for issuing a Duplicate Registration Certificate. The same shall be issued after making necessary entries in the record or logs in the computer data.

Registration Number(Excise Control Code or ECC Number): ECC has been introduced from 1. 2. 20000 and is used from 1. 4. 2000 by all central excise assesses and registered dealers. This number is alphanumeric. The code number is a 15 digit code, which contains code number of commissonerate, division, range, individual registered person and a check digit. Assessee should mention this code in his all communication with CBEC. A separate registration is required for each chapter of the CETA.