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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 have been replaced by PAN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).
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