REGARDING PLA NUMBER.

[SANJEEV JADHAV]

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.

[Rajagopalan Ranganathan]

Sir,

Now you are not required to maintain PLA. Previously you have to pay duty on each consignment at the time of its removal from the factory. Now you are required to pay duty on excisable goods cleared in a month on the 5th or 6th of next month. For this purpose payment by GAR 7 Challan is sufficient. If you pay duty electronically then certificate issued by th bank in which you deposit the duty will suffice.

[YAGAY and SUN]

Dear Sanjeev,

Obtaining PLA number has been abolished by the Department long back. We endorse the reply submitted by Rajagopalan Ranganathan Sir.

[Mahir S]

The views expressed above are correct...

AI Summary

Abolition of PLA number means PAN registration suffices and monthly duty via GAR challan or electronic certificate is accepted.
The requirement to obtain and maintain a PLA number has been abolished; PAN based central excise registration suffices. Excise duty on goods cleared in a month is payable in the following month using the GAR challan, and electronic payment accompanied by the bank's certificate of deposit is acceptable proof of payment in lieu of a PLA account.