Removal of excisable goods

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

15 April 2016 Dear sir,
Please clarify is it mandatory that
we should have credit excise duty in PLA & cenvat registeres, also tell me weather An excisable consignment can be removed without payment of duty from cenvat & PLA if yes after removal the goods assume we have removed the goods om 1/4/2016 then will i have to
Debit the duty in PLA & Cenvat register if yes on which date... and after removed the goods without duty payment how long we have to pay duty till 30/4/2016 or 6/5/2016,

Regard
Ramesh singh

Dipesh

Dipesh (Expert)
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15 April 2016 There are no need to maintain balance in PLA or Cenvat. If you are in defaulter list of range then you have to pay duty at the time of removal of goods. If you have good record in each month then no need to pay at the time of removal of goods.
Now if you are removing goods on 01/04/2016 then you have to pay duty till 05/05/2016. If you have sufficient balance in Cenvat Credit then you can debit the same on 30/04/2016. if you don't have balance in Cenvat Credit then you can paid this duty through PLA within next 5 days. i.e. 05/05/2016.

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Querist : Anonymous

Querist : Anonymous (Querist)

15 April 2016 Sir thanx for your reply...please clarify if we are in defaulter list then do i need to maintain the PLA & cenvat register or not..2) if we are Not defaulter then we can pay duty at the end of the month as per my query invoice was issued on 1/4/2016 then we need to debit the duty in cenvat register till 30/4/2016 plz let me know while debiting the duty in cenvat on 30/4/2016 which date will be disclose weather 1/4/2016 (invoice date) or 30/4/2016

Dipesh

Dipesh (Expert)
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18 April 2016 1) If you are in defaulter then you have to pay duty through PLA only.
2) If you are not in defaulter then you can pay duty at any time before 6th days of next month ( If you are going to pay duty through PLA ) If you have sufficient balance in Cenvat then you can debit the same by end of the month.

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