CT3 exemption without Registration

[Rajesh Reddy]

Hi

I run a proprietorship that is a SSI with 'home clearances' of about 80 lakhs per annum and 'deemed exports' (to 100% EOU against CT3) of around 6-7 crores per annum. I do not avail of CENVAT Credit. As such will it be possible for me to withdraw/cancel my Central Excise registration and continue to supply material against CT3 ? Will my customers be able to issue CT3 forms to me if I no longer had a ECC No ? I am unable to find any specific notification/rule mandating registration for the sake of availing CT3 exemption. Please point me in the right direction.

Regards

Rajesh

[Arun Kumar Singh]

You can surrender the registration of excise no need to continue the registration. After withdrawn of registration no need to issue CT-3 because you are not registered with excise department. No need to follow these procedure.

AI Summary

Small Scale Industry Can Cancel Excise Registration and Supply Materials Without CT3 Forms; No ECC Number Needed A proprietorship operating as a Small Scale Industry (SSI) with significant home clearances and deemed exports inquires about the possibility of canceling its Central Excise registration while continuing to supply materials against CT3 forms. The owner does not avail of CENVAT Credit and seeks clarification on whether customers can issue CT3 forms without an ECC number. The response indicates that it is possible to surrender the excise registration, and once withdrawn, there is no need to issue CT3 forms, as the registration with the excise department would no longer be necessary.