Dear Sir,
We have obtained PAN based central excise registration number for our new unit. Can we have to apply for taking PLA number separately ? Because earlier their was procedure for application of PLA number, for payment of central excise duties.
No Need for PLA Number: Central Excise Registration Streamlined with Monthly Duty Payments via GAR 7 Challan. A query was raised about the necessity of obtaining a PLA number for a new unit with a PAN-based central excise registration. It was clarified that maintaining a PLA is no longer required. Previously, duties were paid on each consignment, but now duties on excisable goods cleared in a month are due on the 5th or 6th of the following month. Payment via GAR 7 Challan is adequate, and electronic payments require a bank-issued certificate. The Department abolished the requirement for a PLA number, and the responses confirmed this change. (AI Summary)