TaxTMI 
TaxTMI 
First Stage / Second Stage Dealer
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....cover of an invoice issued in terms of the provisions of Central Excise Rules, 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 t....
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....from the close of each quarter of a year to the Superintendent of Central Excise, a return in the form specified, by notification, by the Board. Provided that the first stage dealer or second stage dealer or registered importer, as the case may be, shall submit the said return electronically. When the goods are procured from the manufacturer of excisable goods directly, there would be no difficu....
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.... channel: 1 Manufacturer / Importer 2 First Stage Dealer procuring goods from Manufacturer / Importer 3 Second Stage Dealer procuring goods from First Stage Dealer. Four tier channel: 1 Manufacturer / Importer 2 Depot / Premises of the Consignment Agent / Any other premises from where the goods are sold on behalf of the Manufacturer / Importer 3 First Stage Dealer procuring goods from such ....
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....tion, also required to lodge a copy of the certificate of Registration with the respective range officers having jurisdiction over his godowns which are located in other Commissionerate. * Dealer's Invoice for Cenvat The provisions of the Rule 11 of the Central Excise Rules, 2002 are applicable to First Stage / Second Stage Dealer for the purpose of issue of an Invoice. Further, rule 9(4) ....