TaxTMI 
TaxTMI 
TaxTMI 
'first stage dealer' means a dealer, who purchases the goods directly from,- (i) the manufacturer under the cover of an invoice issued in terms of the provisions of Central Excise Rule, 2002 or from the depot of the said manufacturer, or from premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice; or (ii) an importer or from the depot of an importer or from the premises of the consignment agent of the importer, under cover of an invoice; Here my question is how depot would get registered. Whether the registration certificate of manufacturer is required to amend for inclusion of depot or required fresh registration from Excise department having jurisdiction over depot. If seperate registration is necessary then under which category this registration would be allowed whether manufacturer or first stage dealer. And if such depot get resistered as first stage dealer then the person who purchase the goods from such depot would also becomes first stage dealer as per the defination of first stage dealer. please clarify. Cell No. 09370356211, 09028419208 email : [email protected]
Clarification - Registration
Nitin Bhisikar
First stage dealer status: purchases from a depot make the purchaser a first stage dealer; depot remains manufacturer's depot. A manufacturer's depot remains the manufacturer's depot even if the registration certificate records it as a first stage dealer; applicants must tick the appropriate registration category when seeking central excise registration. Purchases made from such a depot by a downstream dealer will be treated as purchases from a first stage dealer for classification purposes. (AI Summary)
