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 After withdrawn of registration no need to issue CT-3 because you are not registered with excise department.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

Excise registration: surrendering registration prevents issuance of CT-3 forms and relieves supplier from CT-3 procedures.
The response advises that a registrant may surrender excise registration; after withdrawal the supplier is not registered with the excise department and CT-3 procedures need not be followed and CT-3 forms will not be issued to the unregistered supplier.