Dealers registration

[ASHOK AMIN]

Dear Experts,

We are a maunfacturing unit and we also undertake imports and sell as it is to local customers. The import sales are undertaken in our trading unit. Now, the customers are demanding cenvat credit benefits. My querry to respected experts is;

1) which type of registration certificate is required to be obtained, whether first stage dealer or importer's,

2) if we purchase from local market besides import, than which licence will be suitable for us, i.e first stage dealer or importer's on the basis of which the customers can avail cenvat credit.

3) if any customer who doesn't required cenvat benefits than on which document should we send the goods. Can we store those goods in the dealer's/importers's premises ? Can we enter those details in RG23D register or should we maintain separate register for the same.

Please give us the solution as soon as possible.

AI Summary

Dealer registration under central excise rules determines eligibility to issue cenvatable invoices and affects recordkeeping requirements.
Registration is governed by Rule 9 of the Central Excise Rules, 2002 via Form A-1: taxpayers must indicate activities (Importer, Dealer, etc.) and receive registration accordingly. A single dealer registration can, in practice, cover import and domestic trading without a separate importer registration. For recordkeeping, advisers differ: one view prohibits entering non-excisable goods in the RG23D Register and recommends separate invoice books and registers per category; another allows listing exempt items in RG23D with duty shown where applicable and exemptions marked.