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Excise Ragistration

Bhupendra Joshi (Article Assictant) (31 Points)

26 December 2009

what is the proceeduer for Central Excise Ragistration ?

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For exercising proper administrative control on collection of Central Excise duty, every manufacturer who is liable for payment of Central Excise duty is required to get himself registered with the Central Excise Department under whose jurisdiction his place of manufacture falls. (Section 6 of the CEA 1944 and Rule 174 of the CER 1944).

The application for registration is required by law to be sanctioned within 30 days of application.

Separate applications are required to be made in respect of each premises in which excisable goods are manufactured/stored.

The Government has exempted certain categories of units from the requirement of registration. These are mainly

Those whose goods are exempted form payment of duty on the basis of the aggregate annual value of their clearances being below the limit of Rs 50 lacs.

However, even in respect of such units, they are required to give a declaration to the Central Excise department each year before the 15^th April indicating the goods manufactured and the value of the annual clearances.

Section 6 provides that the prescribed person(s) get himself (themselves) registered with the jurisdictional Central Excise Authorities.

Rule 174 of the Central Excise Rules, 1944 further requires every person, who cures, produces, manufactures, carries on trade, deals as a broker or commission agent, or holds private store room or warehouse or otherwise uses excisable goods or a person who issues invoice or invoices, to get himself registered and not to engage himself in the said activities without making an application for such registration to the jurisdictional Range Officer in the specified form called the ‘Application for Registration’ R-1 (click to download)

Registration of Dealers.

The dealers of excisable goods who wish to issue modvatable invoices, so as to pass on modvat credit to the manufacturers, have to get themselves registered under rule 174 of CER, 1944 with the Central Excise department as per the provisions of Notification 32/94(N.T) and 33/94(N.T) dated 04.07.94

Further they are required to maintain registers in the form RG-23D prescribed under rule 57GG of the CER, 1944¸and are required to possess godown / places of storage of excisable goods (either owned or rented) and are required to give the particulars of such godown along with the Application for Registration R-1 (click to download)

The RG-23D register is to be maintained godown wise in case the registered person has more than one godown.

Procedure for Registration.

The person/persons who wish to get Central Excise Registration has to make an application for registration to the jurisdictional Superintendent of Central Excise in the form R-1.

The application should contain

Particulars of the person applying for registration, name of the firm, address, other details like income-tax number, sales tax number, bankers name, account numbers.
Ground plan of the premises
Partnership deed
(in case the manufacturer is Partnership Firm)
Memorandum and Articles of association
(in case manufacturer is a company registered under Companies Act.)
By-laws of the Society
(in case the manufacturer is cooperative society)
Copies of Board Resolutions, authorising the officers concerned to sign, execute the application pertaining to Central Excise Matter.

Under the provisions of rule 174 of CER, 1944 separate registration certificate is required for Separate premises. Transfer of business from one person to another requires a fresh application for registration.