The existing registration nos. have been replaced by PAN based 15 digit registration nos. w.e.f. 1st December 2001. The PAN based registration no. is alpha numeric . The first part would be the 10 character (alpha numeric) Permanent Account number issued by Income tax authorities. The second part would comprise of a fixed 2 character alpha code which will be as followes :
This is required to be followed by three character numeric code - 001, 002, 003 ... etc. as the case may be. In case, a manufacturer has only one factory/ dealer's premise/ ware house, the last three character will be 001. If there are more than one factories/ dealer's premises/ ware houses of such a person having common PAN for all such premises, the last three character would be 002, 003 ... etc.
The SSI units exempted from payment of duty on the basis of annual value of clearances have been exempted from the requirement of registration so long as their value of clearances for a financial year does not exceed the exemption limit. Such units are only required to file a declaration to the department and there is no need to maintain the statutory Central Excise Records in respect of their production and clearances. However, the units are required to maintain the running serial numbered invoice book and they should also mention the progressive value of clearances in the said invoices. They are not required to submit any return to the department.
The Central Government has made it possible for manufacturer of excisable goods to avail MODVAT (now CENVAT) credit of duty paid on the inputs purchased from any dealer w.e.f. 04.07.94. The dealer intending to issue modvatable (now Cenvatable) invoices should get themselves registered with the jurisdictional Range Superintendent by following the procedure prescribed in Rule 9 of Central Excise (No.2) Rules,2001. A Separate registration should be obtained for every godown/store-room of the dealer. The dealers who get themselves registered with Central Excise will ensure that the prescribed register is maintained in the godown/store-room. The Dealer is required make proper entry of each consignment received/issued by them in the prescribed register (see details in Central Excise Rules and Manual).
The Dealer shall issue the invoices made out in quarduplicate. The copies of the invoices issued by a first stage dealer and a second stage dealer shall be marked at the top as "FIRST STAGE DEALER" and "SECOND STAGE DEALER" respectively. The invoice issued by a first stage or second stage dealer in the case of imported goods and by a second stage dealer in the case of other goods, shall be duly authenticated by the proper officer.
The Dealer shall issue only one invoice in respect of the consignment if all the packages comprising the said consignment are dispatched in one lot at any one time. If a consignment is split up into two or more lots and each such consignment is dispatched separately either on the same day or on different days, a separate invoice shall be made out in respect of each lot. Separate invoices shall be issued in case where the consignment is loaded on more than one vehicle.
The Dealers are required to submit to the Range Superintendent, a monthly return and other documents for verification.
Under the Self Assessment Procedure prescribed in the Rule 6 of the Central Excise (No.2) Rules,2001, the assessees are required to apply correct classification and value (where duty is ad valorem)to his goods being removed by himand indicate the same in the invoice except in case of goods specified for assessment by the proper officer before removal such as Cigarettes. The assessees are required to assess his return for a month and submit to the Range Officer having jurisdiction over his factory within ten days of the succeeding month (see details in Central Excise Rules and Central Excise Manual).