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of <h1>Common Registration & Return Process for First Stage Dealers & Importers Announced in Trade Notice No. 07/2016-17.</h1> Trade Notice No. 07/2016-17 issued by the Office of the Principal Commissioner, Central Excise & Service Tax, Patna, informs the trade community about the implementation of a common registration and return process for First Stage Dealers and Importers. As per Notification No. 30/2016-C.Ex(NT), an assessee registered as either a First Stage Dealer or an Importer is exempted from obtaining a second registration for the other role. This optional facility allows such assessees to file a single quarterly return detailing transactions for both roles within the same return period.
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