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Excise Registration

17 June 2009

We are going to acquire a mfg.unit of a company's one of the division/unit. We do not have excise registration as we are a service industry. Please tell me the procedure to get the registration. The premises is on lease which has a registration in the earlier company's name. whether the old regn.to be surrendered ?. Can we Invoice before regn( during the application period). As the procedure of sale deed and lease may take some time, is there any way out to start invoicing in our name.

Biswajit

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2 Replies

Vidya (Accounts Executive) (564 Points)
Replied 17 June 2009

You have to apply for new excise registration in your company's name, the old registration have to be surrendered since it belong to some other company. Without registration you can not raise excise invoice you can only raise commercial invoice indicating total cost and you can also charge VAT/CST if you are registered for sales tax.

In case of sales tax once you apply for registration you can start issuing Tax Invoice but incase of Excise till the time you receive your Excise Registration No you cannot issue Excise Invoice.

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R.P.Singh (Advocate & Consultant) (1173 Points)
Replied 20 June 2009

Firstly you must need new excise registration under rule 9 of Central Excise Rule 2002(Form A-1). you can surrender old registration number, prescribed form is available in Rule 9 of Central Excise Rule 2002. And Duration of the procedure of the new registration you can't issue cenvatable invoice.