New central excise notification 17/2013 & 18/2013 c.e.(nt)
This query is : Resolved
03 July 2014
A dealer is registered under central excise as dealer and he also import and sell the imported goods & issue cenvat invoice. Is it required for such dealer to get seprate registration under new central excise notification 17/2013 & 18/2013 C.E.(NT). Pl clearify.
Prabhat Kishanpuria
Bangalore
Prabhat Kishanpuria
Bangalore
05 July 2014
No not required for taking separate registration of excise.
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03 August 2024
Under the new Central Excise Notifications 17/2013 and 18/2013, there are certain changes and clarifications regarding registration and compliance for dealers and manufacturers. Here's a breakdown of how these notifications affect dealers, particularly those who import and sell goods:
### Notifications 17/2013 and 18/2013
- **Notification No. 17/2013-Central Excise (N.T.)**: This notification primarily deals with the requirement of registration for dealers who are required to obtain a separate registration for dealing with goods on which CENVAT credit is claimed.
- **Notification No. 18/2013-Central Excise (N.T.)**: This notification relates to the procedure for registration and other compliance aspects under the Central Excise regime.
### Applicability to Dealers
**1. Separate Registration Requirements**
- **Importing and Selling Goods**: If a dealer is involved in importing goods and selling them, and if the dealer issues CENVAT invoices, they are required to follow the compliance procedures under Central Excise law.
- **Registration**: According to Notification No. 17/2013-Central Excise (N.T.), dealers who handle goods where CENVAT credit is involved must get registered under Central Excise if they are not already registered. This implies that if the dealer issues CENVAT invoices and is involved in the activity of selling imported goods, they would need to obtain a separate Central Excise registration specifically for handling CENVAT credit transactions.
**2. Compliance and Communication**
- **Department Communication**: It is prudent to write to the Central Excise department to inform them of your registration status and the nature of your business activities, especially if there is any ambiguity regarding your registration requirements. This communication can clarify whether you need a separate registration or if your existing registration suffices.
- **Existing Registration**: If the dealer already has a Central Excise registration for their business activities, they need to ensure that their registration covers all activities, including importing and issuing CENVAT invoices. If not, they might need to apply for an additional registration or amend their existing registration to cover these activities.
**3. Practical Steps**
- **Review Notifications**: Carefully review the text of Notifications 17/2013 and 18/2013 to ensure compliance with any specific requirements or conditions mentioned.
- **Consult the Department**: Reach out to the Central Excise department for guidance on whether any additional registration or compliance steps are necessary based on your specific business operations.
### Conclusion
In summary, if a dealer is involved in importing goods and issuing CENVAT invoices, they are likely required to obtain a separate Central Excise registration under Notification No. 17/2013-Central Excise (N.T.). Writing to the Central Excise department to clarify your registration status and requirements is advisable to ensure full compliance with the regulations.
### Notifications 17/2013 and 18/2013
- **Notification No. 17/2013-Central Excise (N.T.)**: This notification primarily deals with the requirement of registration for dealers who are required to obtain a separate registration for dealing with goods on which CENVAT credit is claimed.
- **Notification No. 18/2013-Central Excise (N.T.)**: This notification relates to the procedure for registration and other compliance aspects under the Central Excise regime.
### Applicability to Dealers
**1. Separate Registration Requirements**
- **Importing and Selling Goods**: If a dealer is involved in importing goods and selling them, and if the dealer issues CENVAT invoices, they are required to follow the compliance procedures under Central Excise law.
- **Registration**: According to Notification No. 17/2013-Central Excise (N.T.), dealers who handle goods where CENVAT credit is involved must get registered under Central Excise if they are not already registered. This implies that if the dealer issues CENVAT invoices and is involved in the activity of selling imported goods, they would need to obtain a separate Central Excise registration specifically for handling CENVAT credit transactions.
**2. Compliance and Communication**
- **Department Communication**: It is prudent to write to the Central Excise department to inform them of your registration status and the nature of your business activities, especially if there is any ambiguity regarding your registration requirements. This communication can clarify whether you need a separate registration or if your existing registration suffices.
- **Existing Registration**: If the dealer already has a Central Excise registration for their business activities, they need to ensure that their registration covers all activities, including importing and issuing CENVAT invoices. If not, they might need to apply for an additional registration or amend their existing registration to cover these activities.
**3. Practical Steps**
- **Review Notifications**: Carefully review the text of Notifications 17/2013 and 18/2013 to ensure compliance with any specific requirements or conditions mentioned.
- **Consult the Department**: Reach out to the Central Excise department for guidance on whether any additional registration or compliance steps are necessary based on your specific business operations.
### Conclusion
In summary, if a dealer is involved in importing goods and issuing CENVAT invoices, they are likely required to obtain a separate Central Excise registration under Notification No. 17/2013-Central Excise (N.T.). Writing to the Central Excise department to clarify your registration status and requirements is advisable to ensure full compliance with the regulations.
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