TaxTMI 
TaxTMI 
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 !
Importer registration number
24 Nov 2015 
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Importer registration requirement clarified: first stage dealer registration suffices for issuing CENVATable invoices, but consider excise importer registration.
The amended rule requires an importer who issues invoices on which CENVAT credit can be taken to be registered, and because the definition of first stage dealer includes purchases from importers, an entity already registered as a first stage dealer need not separately register as an importer; nonetheless an administrative view advises obtaining a distinct Excise Importer registration to align with electronic systems and to mitigate procedural queries that departmental audits may raise. (AI Summary)
The amended rule requires an importer who issues invoices on which CENVAT credit can be taken to be registered, and because the definition of first stage dealer includes purchases from importers, an entity already registered as a first stage dealer need not separately register as an importer; nonetheless an administrative view advises obtaining a distinct Excise Importer registration to align with electronic systems and to mitigate procedural queries that departmental audits may raise. (AI Summary)