Registration Under Central Excise Act, 1944
As per the provisions of Rule 9 of Central Excise Rules, 2002, every person who
carries on trade,
holds private store-room or warehouse or
otherwise uses excisable goods or an importer who issues an invoice on which CENVAT Credit can be taken
shall get registered
Separate registration is required in respect of separate premises except in cases where two or more premises are actually part of the same factory (where processes are interlinked), but are segregated by public road, canal or railway-line.
Exemption from Registration:
- Person who manufacture the excisable goods, which are chargeable to nil rate of excise duty or are fully exempt from duty by a notification;
- SSI manufacturers having annual turn over below the specified exemption limit. However, such units will be required to give a declaration once the value of their clearances reaches the specified limit;
- Persons manufacturing excisable goods by following the warehousing procedure under the Customs Act, 1962 subject to certain conditions;
- The person who carries on wholesale trade or deals in excisable goods (except first and second stage dealer, as defined in Cenvat Credit Rules, 2002 and the depots of a registered manufacturer);
- A Hundred per cent Export Oriented Undertaking, licensed or appointed, as the case may be, under the provisions of the Customs Act, 1962 other than having dealings with DTA.
- Persons who use excisable goods for any purpose other than for processing or manufacture of goods availing benefit of concessional duty exemption notification.
- Registration Procedure:
The assessee is required to apply for registration in Form A-1
Application for registration is required to be submitted online through www.aces.gov.in website.
While submitting the application applicant should indicate all the taxable services provided by him
- Documents required for registration (self attested copies):
- Copy of Permanent Account Number (PAN) of Business (Firm / Company, etc)
- Copy of Proof of Constitution of the Applicant
- Copy of Proof of Business Address
- Ground plan of factory (which should also provide description of boundaries of premises to be registered)
- List of directors/partners
- Memorandum and Articles of Association/Partnership deed
- Copy of PAN of Owners / Authorised Persons
- Copy of Proof of Residence of Owners / Authorised Persons
- Bank Detail
- Power of Attorney in respect of authorised person (s).
Person Exempted from Registration if making supply liable to Reverse Charge (Notification No. 05/2017 – Central Tax) under GSTJune 23, 2017
Final Notified Composition & Registration Rules under GST
Effective Date for Some of the sections of CGST Act
Goods & Service Tax – Awareness on Important IssuesJune 18, 2017
Highlights of Union Budget 2017February 26, 2017