Advise on Excise registrations

[Guest]

Dear Sir,

Please advise for the following queries.

1. If we are shifting our existing Godown to spme other place due to this there will be change in Excise range details so whether we would have to apply for new Excise registration for such depot or only amendment in address is sufficient.
2. When Excise registration is to be taken? , can registration be taken on open plot that means still no plant has been set up but further it will be set up for exemption under Customs for Project import .

Thanks and regards.

[Rajagopalan Ranganathan]

Sir,

Since there is change of jurisdiction while changing your depot from one palce to another you have to take a fresh registration provided you wish to issue cenvatable invoices from the depot. For this purpose you have to register as a 'first stage dealer'.

Normally department will not issue registeration certificate for open plot unless it has a secured building. Department will grant registration certificate only in respect of the building and not for open plot.

[KASTURI SETHI]

Sh.Sandesh Shinde Ji,

I agree with para no. 2 of reply of Sh.Rajagoplan Ranganathan, Sir. Regarding query no.1 of the this Issue Id, I am of the view that since there is only change of range and not Division Office and Commissionerate, Registration no. being PAN based will remain same. Since registration is premises-specific, you are to intimate about change in the premises to the Range Office and Division office in advance and accordingly the department will amend your present registration certificate without changing registration no.

AI Summary

Excise registration: jurisdictional change may require fresh registration, otherwise notify for premises amendment. If relocation changes the administrative Range such that the depot falls under a different jurisdiction and the taxpayer intends to issue cenvatable invoices, a fresh excise registration as a first stage dealer is required; if only the premises change within the same Division and Commissionerate the PAN-based registration number can be retained and the taxpayer must notify Range and Division so the department can amend the premises-specific registration certificate. Departments generally do not grant registration for open plots; certificates are issued for buildings only.