Excise registration

Whether a dealer having no godown can be registered under Central Excise???

Replies (9)

yes,condition is manufacture of goods in india

Can u please give me the extracts of relevant provisions??

SECTION 6.  Registration of certain persons. —

 

Any prescribed person who is engaged in-

 

(a)   the production or manufacture or any process of production or manufacture of any specified goods included in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), or

 

(b)    the wholesale purchase or sale (whether on his own account or as a broker or commission agent) or the storage of any specified goods included in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), shall get himself registered with the proper officer in such manner as may be prescribed.

 

Originally posted by : CA.Ankur Khandelwal

SECTION 6.  Registration of certain persons. —

 

Any prescribed person who is engaged in-

 

(a)   the production or manufacture or any process of production or manufacture of any specified goods included in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), or

 

(b)    the wholesale purchase or sale (whether on his own account or as a broker or commission agent) or the storage of any specified goods included in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), shall get himself registered with the proper officer in such manner as may be prescribed.

 

AGREED.

No. In the application for registration u have to fill up business premises. Read Rule 9 of the central Excise Rules, 2002 read with notification No.36/2001_CE(NT0, dt. 26-6-2001

Raksh*t    advrcverma @ gmail.com

Registration is compulsory if the dealer wishes to issue Cenvatable Invoice........

otherwise registration is optional...

As I understand registration is for the premises not for the entity

If you are storing excisable goods in the factory or in the godown from where you are issuing CENVATable Excise Invoices you have to register.

if u r maufacturng and storing any products on which exciseduty is leivable or u have to issue CENVAT invoices then u have to register your premises as per SEC-6

YES THE DEALER HAS TO BE REGISTERED UNDER CENTRAL EXCISE. THERE IS A SEPARATE RANGE AND DIVISION/COMMISSIONARATE FOR DEALERS.

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