Excise Registration: Detailed Procedure and Requirements
1. Procedure for Obtaining Registration
Application Submission:
- Authority: The application must be submitted to the Superintendent of Central Excise who oversees the relevant jurisdiction.
Required Documents:
- Premises Documents:
- Possession Letter: Proof of ownership or lease of the premises.
- Allotment Letter: If premises are allotted by a government or other authority.
- Rent Deed: Legal document proving rental arrangement.
- Company Documents:
- Articles of Association (For Companies): Document outlining the company’s constitution and governance.
- Partnership Deed (For Firms): Document specifying the terms of partnership among firm members.
- Product List:
- Manufactured Items: List items with their Tariff sub-headings that will be produced.
- Dealt With Items: List of items covered under Chapter X procedure or dealt with.
- Miscellaneous Documents:
- Registration Certificate: Proof of registration under the Shop and Establishment Act.
- PAN Number: Permanent Account Number for tax purposes.
- Form R-I:
- Completion: The form must be filled in triplicate.
- Ground Plan:
- Details: A detailed layout of the premises, including the location of plant and machinery.
- Details of Proprietors/Directors:
- Information Required: Names, official and residential addresses.
Signature Requirement:
- Submission: The Form R-I needs to be signed in the presence of the Superintendent of Central Excise or notarized by a notary public.
2. Grant of Registration
Time Frame:
- Standard Procedure: The jurisdictional Superintendent must grant the registration within 30 days of receiving the application.
- Deemed Registration: If not granted within this period, registration is considered automatically granted.
Scope:
- Coverage: The registration applies to the specific premises, not to the individual or company.
3. Filing for Registration
Goods Attracting Excise Duty:
- Initial Requirement: Registration should be applied for before removing goods from the premises if they are subject to Central Excise duty.
Small-Scale Exemption:
- Modvat Credit: Manufacturers opting for Modvat credit (now GST credit) must apply for registration even if their goods are eligible for small-scale exemptions.
Clearance Thresholds:
- Cosmetics and Refrigeration:
- Registration Timing: Apply after clearances exceed ₹30 lakhs.
- Other Goods:
- Registration Timing: Apply after clearances exceed ₹50 lakhs.
4. Validity and Transferability
Validity:
- Duration: The registration certificate remains valid as long as the entity continues manufacturing excisable goods. No renewal is required.
Transferability:
- Non-transferable: The registration certificate cannot be transferred to another person. If the business is transferred, the new owner must obtain a fresh registration.
5. Amendments to Registration
Change in Constitution:
- Notification: Inform the jurisdictional Range Officer within 30 days of any changes in the company’s or firm’s constitution.
New Products:
- Endorsement: New products to be manufactured must be endorsed on the registration certificate.
6. Exhibition of Registration Certificate
Requirement:
- Display: The registration certificate or a certified copy must be displayed prominently in the registered premises.
7. Special Cases
100% Export Oriented Units (EOUs)/Free Trade Zones (FTZs):
- Deemed Registration: Units operating in these zones, licensed or appointed under the Customs Act, are considered registered under Central Excise law.
8. Surrender and Duplicate Registration
Surrender:
- Procedure: If a registered person ceases operations, the registration certificate must be surrendered immediately to the Range Officer.
Duplicate Registration Certificate:
- Application: If the original certificate is lost or destroyed, apply for a duplicate by paying a fee of ₹30 using a TR-6 challan at a nominated branch of Punjab National Bank.
This comprehensive process ensures that businesses involved in the manufacture of excisable goods comply with regulatory requirements and maintain proper documentation.