Registration Procedures in Central Excise and Service Tax Simplified

Reg­is­tra­tion process in Cen­tral Excise has been pre­scribed vide Noti­fi­ca­tion no 35/2001 — C.E(N.T) dt 26–6‑2001 as amend­ed from time to time. The pre­scribed pro­ce­dure has been amend­ed by noti­fi­ca­tion no. 07/2015-CE (N.T.) dat­ed 01.03.2015 to sim­pli­fy the pro­ce­dure and improve the ease in doing busi­ness in man­u­fac­tur­ing. The salient fea­tures of the revised reg­is­tra­tion pro­ce­dure are as follows -

2) Reg­is­tra­tion in Cen­tral Excise present­ly envis­ages fil­ing of appli­ca­tion online on ACES, sub­mis­sion of doc­u­ments, exam­i­na­tion of doc­u­ments, ver­i­fi­ca­tion of premis­es by the depart­men­tal offi­cer, sub­mis­sion of ver­i­fi­ca­tion report, gen­er­a­tion of Reg­is­tra­tion Cer­tifi­cate by the Deputy / Assis­tant Com­mis­sion­er, dis­patch of signed copy of Reg­is­tra­tion Cer­tifi­cate to the assessee and enabling the assessee to elec­tron­i­cal­ly pay the duty.

3) Under the new sim­pli­fied pro­ce­dure, once duly com­plet­ed appli­ca­tion form is received online on ACES, reg­is­tra­tion would be grant­ed with­in two work­ing days and issued online with­out any exam­i­na­tion of the doc­u­ments and ver­i­fi­ca­tion of doc­u­ments or premis­es before the grant of reg­is­tra­tion, thus ini­ti­at­ing trust based reg­is­tra­tion. Simul­ta­ne­ous­ly, assessee would be enabled to elec­tron­i­cal­ly pay duty. Fur­ther, the assessee would not need a signed copy of Reg­is­tra­tion Cer­tifi­cate as proof of reg­is­tra­tion. Reg­is­tra­tion Cer­tifi­cate down­loaded online from ACES sys­tem would be accept­ed as proof of reg­is­tra­tion. Ver­i­fi­ca­tion of the doc­u­ments and premis­es shall be car­ried out post facto.

4) Ver­i­fi­ca­tion of the premis­es shall be car­ried out after the reg­is­tra­tion has been grant­ed. The appli­cant shall ten­der self-attest­ed copy of the pre­scribed doc­u­ments at the time of the ver­i­fi­ca­tion of the premises.

5) Hence­forth, reg­is­tra­tion shall manda­to­ri­ly require that the PAN num­ber of the pro­pri­etor or the legal enti­ty being reg­is­tered be quot­ed with the excep­tion of the Gov­ern­ment Depart­ments for whom this require­ment shall be non-manda­to­ry. Appli­cants, who are not Gov­ern­ment Depart­ment, shall not be grant­ed reg­is­tra­tion in the absence of PAN number.

6) Com­mu­ni­ca­tion with assessee is pro­posed to be made elec­tron­ic to reduce trans­ac­tion time and to achieve this e‑mail address and mobile num­ber of the appli­cant is being made manda­to­ry. Exist­ing reg­is­trants, who have not sub­mit­ted this infor­ma­tion, are request­ed to file this infor­ma­tion with­in three months of the new reg­is­tra­tion process com­ing into effect.

7) Doc­u­ment to estab­lish pos­ses­sion of the premis­es can be any doc­u­ment which estab­lish­es that the appli­cant is in pos­ses­sion of the premis­es required to be reg­is­tered such as proof of own­er­ship, lease or rent agree­ment, allot­ment let­ter from the Gov­ern­ment, no objec­tion cer­tifi­cate (NOC) from the land­lord. Any of the fol­low­ing doc­u­ments shall be sub­mit­ted to estab­lish iden­ti­ty, viz. PAN card, Ration Card, Pass­port, Vot­er I‑card, Aad­har Card, Dri­ving licence, or any oth­er Pho­to-iden­ti­ty card issued by the Cen­tral Gov­ern­ment, State Gov­ern­ment or PSU.

8) The process of De-reg­is­tra­tion and can­cel­la­tion of the reg­is­tra­tion has also been stream­lined by pre­scrib­ing clear pro­ce­dure for the same so that wind­ing up of busi­ness and start­ing new busi­ness of man­u­fac­ture is made easy .

9) Sim­i­lar­ly in ser­vice tax, the reg­is­tra­tion process for sin­gle reg­is­tra­tion has been sim­pli­fied by pro­vid­ing for grant of reg­is­tra­tion online with­in two work­ing days of fil­ing the com­plete Form ST‑1 in ACES, thus ini­ti­at­ing trust-based reg­is­tra­tion. The spec­i­fied doc­u­ments should reach the office of the juris­dic­tion­al Deputy/Assistant Com­mis­sion­er with­in 15 days of the date of fil­ing the reg­is­tra­tion appli­ca­tion. Where the need for the ver­i­fi­ca­tion of premis­es aris­es, the same will have to be autho­rized by an offi­cer not below the rank of Addi­tion­al /Joint Com­mis­sion­er. The con­di­tions relat­ing to the grant of reg­is­tra­tion in two work­ing days have been spec­i­fied in the Order No. 1/2015-Ser­vice Tax dat­ed 28th Feb., 2015.

10) For fur­ther details, noti­fi­ca­tion no. 07/2015-CE (N.T.) dat­ed 01.03.2015 may be referred. The new pro­ce­dure for reg­is­tra­tion shall come into effect from 01.03.2015. Dif­fi­cul­ty, if any, in imple­men­ta­tion of the pro­ce­dure may please be brought to the notice of the Board. Hin­di ver­sion would follow.

Cir­cu­lar No. 997/4/2015-CX

dat­ed the 28th Feb., 2015

F. No. 201/24/2013-CX.6