|This query is : Resolved
( Author )
03 March 2013
hello! I have to fill a registration form of central excise and I have no idea about it. so pls help me by giving a format of completely filled registration form of central excise.
RAMESH KUMAR VERMA
( Expert )
04 March 2013
i am posting so information for online registration in excise.
To transact business on ACES a user has to first register himself/herself with ACES through a process called „Registration with ACES‟. This registration is not a statutory registration as envisaged in Acts/Rules governing Central Excise and Service Tax but helps the application in recognizing the bonafide users. Described below are steps for taking registration by a new assessee, existing assessee, non-assessee and a Large Tax Payer Unit (LTU).
(a) New Assessee
1. The user needs to log onto the system, through internet at http://www.aces.gov.in . He/she chooses the Central Excise/Service Tax button from the panel appearing on the left of the webpage.
3. Clicks the button “New Users Click here to Register with ACES” in the Log-in screen that appears after clicking Central Excise/Service Tax button.
4. Fills in and submits the form “Registration with ACES”, by furnishing a self-chosen user ID and e-mail ID. User ID, once chosen is final and cannot be changed by the assessee in future.
5. The system will check for availability of the chosen User ID and then generate a password and send it by e-mail, mentioned by him/her in the Form.
6. ACES provides assistance of „Know your location code‟ for choosing correct jurisdictional office.
7. The user then re-logs-in and proceeds with the statutory registration with Central Excise/Service Tax, by filling-in the appropriate Form namely A-1, A-2 or ST-1 etc. by clicking the “Reg” link in the Menu bar that appears on the top of the screen. For security reasons, the password should be changed immediately.
8. The system instantaneously generates an acknowledgement number after which the registration request goes to the jurisdictional Assistant or Deputy Commissioner (AC/DC). Depending on the instructions in force, assessees may be required to submit certain documents to the department for verification. After due processing, the AC/DC, in case of Central Excise and Superintendent /Commissioner (for centralized registration only), in case of Service Tax, generates Registration Certificate (RC) and a message to this effect is sent to the assessees electronically. The assessee can view this and take a print-out of this.
9. Depending on the option chosen by the assessee, the signed copy of the RC can be sent by post or can be collected by assessee in person.
10. While submitting registration form, if the assessee makes a mistake in choosing a wrong jurisdiction (Commissionerate/Division/ Range), ACES provides a facility to the AC/DC to forward the application to the correct jurisdictional officer to issue registration and a message to this effect is sent to the assessee for information.
11. The registration number will be same as the current 15-digit format with minor change such as
For-PAN based Assessees
1-10 digits – PAN of the Assessee
11-12 digits–EM (Excise Manufacturer), ED (Excise Dealer), SD (Service Tax)
13-15–Systems generated alphanumeric serial number
For non-PAN based assessees
1-4 digits TEMP
5-10 Systems generated alpha numeric number
11-12 EM (Excise Manufacturer) or ED (Excise Dealer), SD (Service Tax)
13-15–Systems generated alphanumeric serial number
(b) Existing Assessee
1. The existing assessees will not have to take fresh registrations. They will have to only register with the ACES application. This can be done in the following manner :
ACES application will automatically send mails to the e-mail IDs of the assessee, as available in the existing registration data base, indicating a TPIN number, and password. The mail will contain a hyperlink to the website.
Assessee clicks on the hyperlink and is taken to ACES application
Assessee submits the form after filling the requisite information including the password provided in the e-mail, a new User ID and new password. User ID, once chosen is final and cannot be changed by the assessee in future.
On successful registration with ACES, the assessee can transact business through ACES.
2. Existing assessees should note that they should register with ACES by following the procedure at (1) above and they should not register with ACES through the direct method, meant for new assessees, as discussed under (a) above. They should also not fill-in registration forms again as it will lead to allotment of new registration numbers by the system.
3. Assessees should ensure that their contact details in the department‟s registration data base are updated to include their valid and current e-mail ids, otherwise they will not receive any such mail. Those assessees who have not yet furnished their email IDs to the department or even after furnishing the ID have not received the TPIN mail from ACES are advised to contact the jurisdictional Range Officers or LTU Client Executives and furnish their email IDs in writing. The officer will thereafter incorporate the email ID in the ACES registration database of the assessee and arrange to send the TPIN mail to the assessee‟s email ID.
1. This category of registration is given in ACES to any individual, firm or company which requires to transact with the Central Excise or Service Tax Department, though not an assessee such as (a) merchant exporter, (b) co-noticee, (c) refund applicant, (d) persons who have failed to obtain CE/ST registration as required under the law and against whom the Department has initiated proceedings and (e) persons who are required to tender any payment under CE/ST Act /Rules. The Non-assessees are not required to file any tax returns.
2. Where such persons desire to seek non-assessee registration they follow same steps as in case of new assessee except that while choosing the registration form in step (vii) they have to choose and fill in the Non-assessee form.
3. In case the assessee is taking such registration for claiming any refund or rebate it is mandatory to furnish his/her valid PAN.
4. A Non-assessee registration can also be done by the designated officer of the Commissionerate, on behalf of the non-assessee.
(d) Large Tax Payer Unit (LTU) Assessee/Client
1. The consent form will have to be submitted manually by the New LTU assessees to the jurisdictional LTU office which will be processed off line
2. The approved consent form will be uploaded by the competent officer of the Group LTU (GLTU) into ACES
3. Any new unit of an existing LTU, which applies for registration with ACES will be automatically attached with the LTU Commissionerate based upon PAN details in the registration form
4. As soon as the new or existing unit is attached with the LTU Commissionerate, a suitable intimation will be automatically sent by the ACES to the existing jurisdictional Commissionerate and the pending items of work will be transferred to the LTU Commissionerate
5. For existing LTU assessees, the process of registration is same as explained in Sub Para (b) above.
i. The user ID once selected will be permanent and cannot be changed. However, it is desirable to frequently change passwords
ii. The User ID should be of 6-12 alphanumeric characters, no special character such as !@#$%*&( )+ or spaces except underscore „-„ shall be allowed.
iii. New assessee seeking registrations in Central Excise and Service Tax will also submit to the jurisdictional Range officer, a printout of the application form submitted online duly signed by the authorized signatory along with required documents.
iv. Assessees should note that the e-mail ID is furnished to the department in writing, and they will be responsible for all communications to and from this email ID. Currently, ACES provides for communication to one email ID
only. After registration with the ACES, assessees, on their own, can modify their registration details online, including their e-mail ID.
v. In the interest of security and data protection, assessees are advised to change their passwords regularly and not to share it with unauthorized persons. In case of any dispute, the person whose user ID and Password has been used to access the application will be held liable for the action and any other consequences.
V. E-filing of Returns
RAMESH KUMAR VERMA
( Expert )
04 March 2013
Central Excise Registration procedures register In accordance with Rule 9 of Central Excise Rules,
2002, below mentioned persons are required to
obtain excise registration:
•Every manufacturer of dutiable goods
•First and second stage dealers desiring to issue
•Persons holding warehouses forstoring Non duty paid goods
in this regards online registration information is:
for off line registration link information is:
Circular No. 593/30/2001-CX
19th October, 2001
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject: Central Excise – New process of registration including new Form of Application and registration certificate
I am directed to say that under rule 9 of the Central Excise (No.2) Rules, 2001, the Board has prescribed new Form for Application (FORM A-1)as well as Registration Certificate (FORM RC) by notification No. 65/2001–Central Excise (N.T.) dated 17th October,2001, which will come into effect from 1st November, 2001. The format of Application is common to manufacturers, private warehouse holders, and registered dealers or depots of manufacturers issuing Cenvatable invoice. The same Application will also be used for any corrections/changes in material information to be intimated to the Department, such as change in constitution, name and addresses of proprietor/partner/director, change in size/definition of boundaries of registered premises, address of Head Office etc. It has also been decided to replace the existing Registration Numbers (given by Range Offices at the time of registration), Personal Ledger Account Numbers (given by Chief Accounts Officers of the Commissionerate) and Excise Control Code Numbers (given by Pay and Accounts Officer till 1999) by New PAN-based 15 digit Registration Number [which will be identical to PAN-based 15 digit New Excise Control Numbers being allotted since 1999] with effect from 1st December, 2001 and the detailed instructions in this regard are contained in Circular No. 594/31/2001-CX dated 19th October, 2001.
Application for Central Excise Registration
Every person requiring registration with the Central Excise shall apply in the proper Form, complete in all respects, in duplicate along with a self-attested copy of PAN (letter/card issued by the Income-tax Department), to the Jurisdictional Range Superintendent of Central Excise and obtain Registration Number on the Original copy of the Application immediately
2.2 The Range Office will retain the Duplicate copy of the Application.
2.3 This Registration Number can be used for removals, duty payments and other requirements of the Central Excise Act, 1944 and rules made thereunder.
3 Person signing the Application for registration
3.1 The Application may be signed by the applicant himself or by his authorised agent having general power of attorney and be submitted to the Range Office.
3.2 The person signing the Application must be a holder of Permanent Account Number (PAN) allotted by the Income Tax Department.
3.3 In case of unregistered partnership firms, all the partners shall sign the Application.
3.4 In case of the registered partnerships, the managing partner or other partner so authorised in the partnership deed may sign the Application.
4 Instructions for filling the Application Form
4.1 The following are the instructions for filling the new Application Form for registration with Central Excise: -
In Sl.No.1, the legal name of the business should tally with the legal name declared to the Income tax Department while obtaining Permanent Account Number (PAN) except that in a proprietorship the Legal name may vary.
In Sl.No.2, the PAN should be the one which has been obtained for the business which is proposed to be registered with the Central Excise,
In Sl.No.3, Any one appropriate box should be tick marked. In case of different premises requiring separate registration, separate forms should be used.
In Sl.No.4, the address of the factory or the warehouse in case of manufacturer or warehouse-holder, respectively or address of the dealer’s premises in case of registration of dealers should be mentioned.
In Sl.No.5, the applicant has to describe/define the boundaries of his premise(s) in addition to the address of the premise(s).
In Sl.No.6, address of Head Office if located at an address different that the one mentioned at Sl.No.4 is to be mentioned.
In Sl.No.7, the details of such person who may be contacted by the Central Excise Officers for matters relating to Central Excise is to be mentioned.
In this part, the details about other existing businesses, which are already registered with Central Excise, have to be mentioned. This is important because the subsequent Registration No. will be governed by this information.
Part-III The details of each individual mentioned in this Part have to be provided. In case of any change in the information initially provided at the time of registration, the same should be filed with the Central Excise Department within 30 days of such change in the same format specified in this part.
Name of the major excisable goods has to be provided in this part. This is meant for initial profiling and the Registration Certificate will not require modifications/endorsements in case there is any change subsequent to registration
4.2 General Instructions
Other Parts of the Application Form are self-explanatory and are not explained.
There are certain information, which are incidental in nature such as telephone number(s), FAX number(s), E-Mail address etc. and the applicant may mention "Not Available" in case these are not available. Application will not be treated as incomplete for non-availability of such information. Effort shall be made by the Central Excise Officers to collect this information subsequently to complete the assessee’s profile.
Wherever space is not sufficient to furnish information separate sheets may be attached. However, while attaching separate sheet please furnish the information in the same format as specified in relevant Part.
Any correction/change in the material information initially provided at the time of registration should be furnished in Form A-1 itself.
5. Procedure for allotment of Registration Number
5.1 On receipt of Application the Superintendent of Central Excise will allot the Registration Number immediately on receipt of the Application based on the declaration of the applicant. For this purpose, the Original copy of the Application will be returned to the applicant after acknowledging the receipt and mentioning the Registration Number. The Components of Registration Number will be as under: -
The PAN based Registration Number is alphanumeric. The first part would be the 10-Character (alphanumeric) Permanent Account Number [PAN] issued by Income-tax authorities to the person (includes a legal person) to whom the Registration Number is to be allotted. The second part would comprise of a fixed 2-Character alpha-code, which will be as follows:
(1) Central Excise manufacturers XM(Including registered warehouses)
(2) Registered Dealers XD
This is required to be followed by 3-Character numeric-code – 001, 002, 003.....etc. In case, a manufacturer, registered with the Central Excise Department, has only one factory /dealer’s premise/warehouse, the last three characters will be "001". If there are more than one factories/warehouses/dealer’s premises of such a person having common PAN for all such factories/warehouses/dealer’s premises, the last 3 character of the Registration Number would be "001, 002, 003.... etc.
(1) Where the applicant has only one factory: New ECC Number will be - PAN + XM + 001
Suppose PAN is ABCDE1234H, the New ECC Number will be - ABCDE1234H XM 001
(2) Where the applicant has more than one factories, say 3 factories, having PAN as aforesaid, then the New ECC Number will be:
ABCDE1234H XM 001
ABCDE1234H XM 002
ABCDE1234H XM 003
(3) Where the applicant has one factory and is also registered as dealer, having PAN as aforesaid, then the New ECC Number will be:
ABCDE1234H XM 001 (for Factory)
ABCDE1234H XD 001 (for Dealer)
5.2 It should be noted that If any previous business closes down/registration number is surrendered/cancelled, same number SHALL NOT BE REPEATED while giving the new Registration Number.
6. Document Locator Code [DLN]
6.1 The Superintendent/Inspector of Central Excise will endorse the "Document Locator Number [DLN]" on Duplicate copy of the Application for internal purposes. The three components of DLN will initially be as under:
6-digit location number of the Range/serial number in Range register/financial year.
(1) (2) (3)
Example 1: Suppose, the Location Number of a Range is: 200201. The DLN in respect of the first registrant as on 1st November, 2001 will be:
In new financial year, new serial number will start.
Example 2: On first April, 2002, the DLN for the first Registration Application will be:
In due course of time, DLN will be generated by computer system using special software and will be a ‘secured number’.
7.1 There shall be a post-facto verification within 5 working days of the receipt of application. The Range Officer either himself or through the Sector Officer shall verify the declared address and premises If found in order, he will endorse the correctness of the same and append his dated signature on the office copy (Duplicate copy) of the Application for registration. If any deviations or variations are noticed during the verification, the same should be got corrected. Any major discrepancy, such as fake address, non-existence of any factory etc. shall be reported in writing to the Divisional Officer within 3 working days and action shall be initiated by the Divisional Officer to revoke the registration after providing reasonable opportunity to the registrant to explain his case.
7.2 Suitable record shall be maintained in the Range Office about registration and the DLN, indicating serial number (which will start from 1st November, 2001 in the financial year 2001-2001 and 1st April in all subsequent financial years), name of the applicant, address of premises to be registered, date of receipt of Application, date of verification of premises and name of officers who verified it, remarks, date of issue of Registration Certificate.
7.3 All Applications will be either entered in computer in the Range Office or forwarded to Divisional Office for entering the data/information in computers.
8 Registration Certificate
8.1 The Registration Certificate shall be either sent to the Registrant by post or handed over personally as per his choice indicated on the Application, within 7 working days of the receipt of the said Application.
8.2 A Registration Certificate granted in the name of a Partnership firm [whether registered or not under the Partnership Act, shall contain the names of all the partners.
9 Period of Validity
Once Registration is granted, it has a permanent status unless it is suspended or revoked by the appropriate authority in accordance with law or is surrendered by Registrant.
10 The Trade and the field formations may suitably be informed immediately. Special measures should also be taken to give wide publicity to this new procedure, which will come into effect from 1st November, 2001. The new Form will also be placed on Central Excise page of the CBEC Web site: www.cbec.gov.in and can be downloaded.
11 Receipt of this Circular may please be acknowledged.
Hindi version will follow.
instruction 2 :
Circular No. 594/31/2001-CX
19th October, 2001
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Subject: Central Excise - Conversion of Registration Number of existing registrants into PAN-based Registration Number - Instructions Regarding -
I am directed to say that the Board has introduced Permanent Account Number [PAN]-based Registration Numbers for the persons registering with the Central Excise Department of or after 1st November, 2001 in order to facilitate complete adoption of 'Common Business Identifier Number [C-BIN]' in Central Excise. The detailed instructions relating to new Registration Procedure are contained in Circular No. Circular No. 593/30/2001-CX dated 19th October, 2001.
It has also been further decided to replace the existing Registration Numbers (given by Range Offices at the time of registration), Personal Ledger Account Numbers (given by Chief Accounts Officers of the Commissionerate) and Excise Control Code Numbers (allotted by Pay and Accounts Officer) by New PAN-based 15 digit Registration Number [which will be identical to PAN-based 15 digit New Excise Control Numbers being allotted since 1999] with effect from 1st December, 2001. In other words, the assessees/persons already possessing PAN-based 15 digit New ECC Number will use this number as 'Registration Number'. Others, who do not possess New ECC Number, shall immediately apply in the manner specified in Circular No.493/59/99-CX dated 12th November, 1999 [The procedure is also specified Part II of Chapter 2 of the Central Excise Manual, First Edition].
3 For this purpose, the Board has chalked out the strategy for manage the changes to ensure that there is no disruption of excise related activities, including the clearances and duty payments and to ensure that the transition is smooth. However, certain relaxation has been given to small-scale matches and biri manufacturers from obtaining or converting existing Registration Numbers into PAN based Registration Numbers. Instead of 10 digits PAN, they shall be allotted New Registration Number based on 10 digits Old ECC Number. Even in case on new Registrants of this category will first obtain ECC Number as before. New Registration Number will be allotted in the same manner as 15-digit PAN-based Registration Number, with a difference that in place of PAN the 10 digits Old ECC Number will be used.
4 The Board desires that the senior officers have to play an active role in managing the change so as to make the change as smooth as possible. The local problems affecting clearances and revenue should be resolved on TOP PRIORITY. Any important deviations from the instructions contained in this Circular shall be brought to the notice of the Board immediately with suggestions, if any.
5 There are three stages in the transition. As a part of over all strategy, Stage I started in 1999. Stage II will commence from 1st December, 2001 for which detailed 'information campaign' should be launched. Stage III is the stage dependent on computerisation and connectivity of the Department. These Stages are explained below: -
Formulation of PAN-based New Excise Control Code Number (ECC Number) and its adoption in 1999 was part of this strategy.
It was decided to allot nearly 100 lakh existing assessees of Central Excise a number based on the principles of Common Business Identifier in such a manner that the normal business activity is not affected adversely.
It was started with PAN-based New Excise Control Code Number (ECC Number). Sufficient time was provided for this purpose. Most of the manufacturers and dealers have obtained their requisite New PAN-based ECC Number. However, there are some assessees who have still been informing that the Income Tax Department has not allotted them PAN.
The matter was taken up with the Income Tax authorities. It has come to notice that the assessees have filled incomplete forms and are not coming forward for rectification. As a measure of facilitation, the Board had circulated the name and contact numbers of all the Income Tax authorities so as to expedite the allotment of PAN to Central Excise assessees on priority. As a result, large number of assessees could get PAN and New ECC Number.
As a measure of smooth transition, the assessees were asked to continue using existing 10-digit [numeral] ECC Code. This code is used for revenue accounting and reconciliation.
The National Informatic Center (N.I.C) was requested to develop software to help capturing data in computers while generating the New ECC Number. This was accomplished. The Principal Chief Controller of Accounts was also requested to develop a software for revenue reconciliation purposes.
Note: Stage-I has already been accomplished except that the data in the Application for New ECC captured by Commissionerates could not be completely assimilated and developed into National Directory and database and some assessees have not yet obtained PAN based New ECC Number.
The existing Registration Number of manufacturers and warehouse-holders, Personal Ledger Number and ECC Number will be replaced by PAN based New ECC Number with effect from 1st December, 2001. The registered dealers will use the New ECC Number based on PAN as their registration number with effect from 1st December, 2001.
Those existing registrants who do not possess PAN for any reason are advised to contact the local Income Tax Officer along with a fresh application Form for PAN allotment. They may also opt for on-line PAN in select cities. The Central Excise Divisional Offices are also directed to provide necessary guidance and support, including interaction with Income Tax authorities. In case of unreasonable delays, the matter may be brought to the notice of the Board through the Chief Commissioner of Central Excise.
The Board has decided those small manufacturers (proprietorship and unregistered partnership) in match and biri industries will continue to use old ECC Number allotted by Central for the time being. Ultimately, they will have to switch over to PAN-based number in due course.
In order to bring about uniformity in the database, the Range Officers, through their Sector Officers, will conduct an exercise for collecting information from the existing assessees in the same format as specified in the form for application of registration.
To ensure smooth transition and monitor the change, the Commissioners of Central Excise will create a cell under his direct supervision comprising of an Additional/Joint Commissioner, a Deputy/Assistant Commissioner, a Superintendent and an Inspector. They will ensure that all the assessees in their jurisdiction switch over to PAN-based number by 1st December, 2001 and use them in all the documents such as invoices, returns, challans etc. along with the Old Registration Number of the existing stationary till 31.3.2002. This is necessary to avoid any hardship to the registrants regarding fresh printing of stationeries.
Any communication from the Department to the assessee, including show-cause notices, where existing registration number has been quoted/mentioned, they will continue to be quoted/mentioned along with the new number till further instructions.
In case of TR-6 Challans, the assessees are advised to mention both the Old ECC Number (erstwhile 10 digit code allotted by PAO) and PAN based Registration number till 1.4.2002. Thereafter, only the PAN based Registration number will be used.
The Office of The Principal Chief Controller of Accounts is already developing new software based on PAN-based New ECC Number for revenue accounting and reconciliation. Since they require details of each registered person, all Commissioners are directed to ensure that a computerised list of assessees may be prepared in the following format in 'MS Excel' and sent in floppies to the Office of Principal Chief Controller of Accounts, New Delhi, the concerned PAO and Additional Commissioner, Directorate of Systems, Chennai latest by 15th December, 2001: -
1. Name of the assessee
2. New PAN-based 15 digit Registration Number/ECC Number
3. Old 10-digit ECC Number (wherever it was given)
4. Location code of the assessee
Note: First 6-digits of old ECC Number should normally tally with Location code. However, in those cases where old-ECC Number was not given on account re-organisation of Commissionerates and change in jurisdictional codes, the Officer of the Principal Chief Controller of Accounts intends to use Location Code.
The Directorate of Systems will prepare the initial National Directory on the basis of information received from the Commissioners and make available to all formations of Central Excise
The Chief Commissioners will monitor the action taken by Commissioners for allotting PAN-based Registration Number to all the assessees [who have not yet taken PAN-based New ECC Number] and also for conversion of existing registration numbers into PAN-based numbers. They will send report to the DGICCE every month starting from 1.1.2002 indicating number of existing registered manufacturers/warehouse-holder, number of existing registered dealers, number of registered manufacturers/warehouse-holder whose registration number is converted into PAN-based number, number of registered dealers whose registration number is converted into PAN-based number. The reasons for pendency shall be analysed and action taken to overcome problems will also be reported. DGICCE will send consolidated monthly report to the Board (by 10th day of the subsequent month).
This Stage will tentatively commence in January 2003
It is proposed to have All-India connectivity of Central Excise formations (at least upto Division levels), computerised registration process and verifications, and National/Regional Data Warehouses.
Strategy for collecting and posting additional information in the directory for complete profiling of each assessee will be communicated in due course.
The National Directory will serve as starting point for development of National/Regional Data Warehouse.
The National Networking of Central Excise formation will be feeder for the Data Warehouse.
The Registration process will be re-modelled to allow registration from any location, including the on-line registration. Any such entry of a new registrant will create a workload for the jurisdictional office for verification of address and authenticity of the applicant. The PAN will be automatically verified on-line through computerised interface with the Income Tax Department.
6 The Trade and the field formations may suitably be informed immediately. Special measures should also be taken to give wide publicity to this change and arrangements should be made to give necessary guidance to the registrants in order to make the 'switch-over' timely and smooth.
7 Receipt of this Circular may please be acknowledged.
8 Hindi version will follow.
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