12 November 2014
Dear Sir, One more question, Firm is proprietorship, Manufacturer of Customised, Branded Playing Cards ,Annual Turnover is Below 1.50, Is I am liable to pay Excise duty ? or I am liable to take registration for Excise.
12 November 2014
1)If your manufacturer then you need to apply for excise registration. 2) for turnover below 1.5 cr duty is not applicable ( SSI benefit is applicable) 3) Quarterly ER return will be applicable. 4) Cenvat register required to be maintained.