Importer registration number

[Neeraj Sharma]

We are registered under first stage dealer since Apr'2012 & only purchase imported goods & sale to customer in India. Now can we amend our registration certificate from dealer to importer & for past department can object for cenvat transfer to customer without importer registration? Urgent !

AI Summary

Amendment of First Stage Dealer Registration to Importer: Navigating CENVAT Credit Transfers and Potential Procedural Penalties An entity registered as a first stage dealer since April 2012, dealing with imported goods, inquired about amending its registration to that of an importer and whether past CENVAT credit transfers could be contested by the department. One expert explained that an importer issuing CENVAT invoices must register as a first stage dealer, implying no need for additional registration. Another expert argued that recent amendments necessitate a separate importer registration and advised obtaining it to avoid potential procedural penalties. It was noted that while the department might issue notices, procedural issues are generally defensible.