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Excise registration

Pinky Agarwal (Chartered Accountant) (426 Points)

10 December 2012

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

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9 Replies

CA Anushree jain (CA) (1531 Points)
Replied 10 December 2012

yes,condition is manufacture of goods in india

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Pinky Agarwal (Chartered Accountant) (426 Points)
Replied 10 December 2012

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

CA.Ankur Khandelwal (Owner) (281 Points)
Replied 10 December 2012

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.

CS,CA F,Numrologi TusharSampat (CS CA F Numerologist Astrologer Graphologist Face reader Vastu Expert) (85930 Points)
Replied 10 December 2012

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.

Rakshit (practising) (338 Points)
Replied 10 December 2012

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

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Azim Khan ACA,CS,CMA*,LLB* (Proprietor) (1312 Points)
Replied 10 December 2012

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

otherwise registration is optional...

chandra (student) (528 Points)
Replied 11 December 2012

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.

jyoti rani (secnderabad) (1852 Points)
Replied 11 December 2012

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