26 August 2015
Procedure for Shifting and addition (extension) of premises is a sign of business development. The movement or addition from one premises to other premises can be due to merger, amalgamation, shifting to better resources or other business reasons. ******************************************* In case there is a shifting of existing premises a new central excise registration certificate is to be applied for and the previous one is to be surrendered. It is necessary to do so, especially when there is a change in the Commissionerate or the division or the range.
If there is no change in the Commissionerate or the division, the tax payer can simply intimate its range Assistant Commissioner merely through a letter of change in the address of the premises.
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