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    <title>Dealers registration</title>
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    <description>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.</description>
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      <title>Dealers registration</title>
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      <description>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.</description>
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