Excise Duty Registration
Get Started – From Rs. 15,999/-
Central Excise is a duty on the manufacture or production of all excisable goods in India. Excisable goods refer to movable and marketable goods which are listed in the Schedules to the Central Excise Tariff Act. Manufacturers’ of excisable goods or any person who deals with excisable goods with some exceptions, are required to get the premises registered with the Central Excise Department before commencing business. Central Excise Duty payable when the goods are removed from the manufacturing premises.
Persons Liable to Register:
In accordance with Rule 9 of Central Excise Rules, 2002, the following persons are required to obtain excise registration:
- Every manufacturer of dutiable goods
- First and second stage dealers desiring to issue cenvatable invoices
- Persons holding warehouses for storing non duty paid goods
When Should Registration be Taken?
Registration under Central Excise must be made before the production of excisable goods or in the case of a dealer, before the issuance of CENVAT invoice. Registration is one time. It need not be renewed. Any change in details given at the time of registration must be informed to the department. The Registration Certificate will contain the Excise Registration Number which is PAN based 15 digit codes.
Consequences of Non-Registration:
Registration under Central Excise is mandatory. A manufacturer who is obligated to get registered, if does not get registered, then penalty will be imposed under Rule 25(1)(c) of the Central Excise Rules, 2002. This penalty will be equal to the amount of duty unpaid or Rs.10,000/-whichever is higher. In addition to the penalty, the goods manufactured without registration can also be confiscated. Moreover, imprisonment upto 7 years (minimum 6 months) can also be imposed for non registration. Hence timely registration under the Central Excise provisions will have to be made by every assessee.
Process Time:
AuditNeeds can obtain Excise Duty registration in 14 to 20 working days, subject to Government processing time and timely submission of relevant documents by the Client.
Documents Required for Excise Duty Registration:
- Copy of PAN card of the proprietor / partners / directors.
- Copy of Voter’s ID / Passport / Driver’s License / Aadhar Card of the proprietor / partners / directors. (any 2)
- Passport sized photograph of the proprietor / partners / directors.
- Ground plan of factory (which should also provide description of boundaries of premises to be registered).
- List of directors / partners.
- List of items with their Tariff sub-headings proposed to be manufactured.
- Rental Agreement / Sale deed of commercial space.
- Copy of other registration certificates.
- Copy of PAN card of the partnership firm / company
- Certificate of Incorporation of the Company / Partnership Deed of the Partnership firm.
- Memorandum and Articles of Associates of the Company.
- Copy of latest electricity bill and tax receipt in the name of landlord of office address.
Know the Government Registrations
EXCISE DUTY | VAT | SERVICE TAX | |
---|---|---|---|
Governed By |
Central Excise Act, 1994 | Respective State VAT Act | Finance Act, 1994 |
Applicable To |
Manufacturer, First & Second Stage Dealer | Traders and Manufacturer of Goods | Service Provider and Receiver |
Registration |
No specific limit | Turnover crosses Rs. 5 lakhs | When Turnover exceeds 9 lakhs |
Issuing Authority |
Central Government | State Government | Central Government |
Returns For |
Generally Monthly | Monthly | Half Yearly and Annual |
Penalty for Non Registration |
duty unpaid amount or Rs.10,000/-whichever is higher | 150% of the amount collected | upto Rs.10,000/- or Rs.200/- for every day whichever is higher |
Penalty for delay in Filing |
Rs. 100 per day subject to a max of Rs. 20,000. | Rs. 2000/- | Rs. 500 for delay upto 15 days, Rs. 1000 for delay upto 30 days and an additional Rs. 100 per day thereon, subject to a max of Rs. 20,000. |
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