Provisions relating to change in registered office

[paresh zatakia]

a co. having trader's regi.under excise has shifted from Mumbai to Pune,whta is the formality to be carried out, and also where in Mumbai or Pune?

[Madhukar N Hiregange]

First registration as trader is to be obtianed in Pune. The trader requires to invoice all the goods from Mumabi to Pune under an invoice to Pune. Subsequently he can pass on the duty credit as in the past. Only problem is he would be a second satge dealer for those consignments at Pune.

[Surender Gupta]

In pune, you have to take fresh registration and act as independent registered dealer.

AI Summary

Change of registered office requires fresh local registration and invoicing to the new jurisdiction, preserving duty credit. Relocation of a trader with excise registration requires fresh local registration at the new location; consignments must be invoiced from the old to the new location under the new registration, allowing continuation of duty credit while treating the relocated trader as a second stage dealer and an independent registered dealer in the new jurisdiction.