Common registration for first stage dealers and importers enables optional single registration and combined quarterly return. An assessee registered as a First Stage Dealer or as an importer is exempted from obtaining the other registration and may opt for a single registration; alternatively, separate registrations remain permissible. Where a single registration is used, the assessee may file one quarterly return combining transaction details: first all First Stage Dealer transactions for the period, followed by all importer transactions in the same return table, pursuant to Notification No. 30/2016-CE (NT).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Common registration for first stage dealers and importers enables optional single registration and combined quarterly return.
An assessee registered as a First Stage Dealer or as an importer is exempted from obtaining the other registration and may opt for a single registration; alternatively, separate registrations remain permissible. Where a single registration is used, the assessee may file one quarterly return combining transaction details: first all First Stage Dealer transactions for the period, followed by all importer transactions in the same return table, pursuant to Notification No. 30/2016-CE (NT).
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