Registration - branch office

[Guest]

A company registered to excise in Delhi opens a B.O. in Punjab. It is a trading company ( first stage dealer). Does it need to apply for fresh excise registeration in Punjab.

[Surender Gupta]

If the company wants to issue cenvatable invoices from its B.O in Punjab, it requires to obtain a fresh registration with respect to the B.O. in Punjab. Otherwise there is no such requirement.

[Madhukar N Hiregange]

If it wishes to pass on the cenvta credit from the branch at Punkjab it has to register that too

AI Summary

Excise registration: branch offices must obtain fresh registration to issue cenvatable invoices or enable cenvat credit. If a branch office will issue cenvatable invoices in a new location it must obtain fresh registration for that branch; if the branch will pass on or utilize cenvat credit arising at that branch, the branch must be registered to enable such credit transfer or utilization. No fresh registration is required where the branch does not issue cenvatable invoices or engage in cenvat-creditable transactions.