How to Register with Excise?

What is Excise?

An excise or excise tax (sometimes called a duty of excise or a special tax) may be defined broadly as an inland tax on the production for sale; or sale, of a specific good (Goods specifically identified at the time a contract of sale is made) or narrowly as a tax on a good produced for sale, or sold, within the country.

Persons requiring registration

1. Every manufacturer of excisable goods on which excise duty is leviable .
2. Persons who desire to issue CENVATABLE invoices under the provisions of the CENVAT Credit Rules, 2001.
3. Persons holding private warehouses.
4. Persons who obtain excisable goods for availing end-use based exemption notification.
5. Exporters manufacturing or processing export goods by using duty paid inputs and intending to claim rebate of such duty or by using inputs received without payment of duty and exporting the finished export goods.

Separate registration is required in respect of separate premises except in cases where two or more premises are actually part of the same factory but are segregated by public road, canal or railway-line.

Exemption from Registration

• Persons who manufacture the excisable goods, which are chargeable to nil rate of excise duty or are fully exempt from duty by a notification.
• Small scale units availing the slab exemption based on value of clearances under a notification. However, such units will be required to give a declaration once the value of their clearances touches Rs.90 lakhs.
• In respect of ready-made garments, the job-worker need not get registered if the principal manufacturer undertakes to discharge the duty liability.
• Persons manufacturing excisable goods by following the warehousing procedure under the Customs Act, 1962.
• The person who carries on wholesale trade or deals in excisable goods (except first and second stage dealer, as defined in Cenvat Credit Rules, 2001).
• A Hundred per cent Export Oriented Undertaking, or a unit in Free Trade Zone or Special Economic Zone licensed or appointed, as the case may be, under the provisions of the Customs Act, 1962.

How to Register Excise?

Choose and fill any one of the following forms.

• New Central Excise Registration form (Others) – FORM A-1. To fill this form Please see            Instruction-1 and Instruction-2
• Application form for central excise registration of power loom weavers / hand processors / Dealers of Yarns and Fabrics/manufacturers of ready made Garments – FORM A-2
• Application form for central excise registration of manufacturers of hand rolled cheroots of tobacco falling under sub-heading no. 2402.00 of central excise tariff act, 1985. – FORM A-3

This post is written by Sharmila of Reach Tax. You can contact her at sharmila@reachtax.com

Robin