Procedure of Registration under Excise Act

Procedure of Registration under Excise Act,

Persons liable to register:

In accordance with Rule 9 of Central Excise Rules, 2002, below mentioned persons are required to obtain excise registration:

• Every manufacturer of dutiable goods;
•  First and second stage dealers desiring to issue Cenvatable invoices;
• Persons holding warehouses for storing non‐duty paid goods.

 Procedure for registration ‐ Aces Registration:

New registrants are required to follow the below mentioned procedure as to be displayed on the portal of ACES website during registration procedure:

• Log on to ACES website and register accordingly by following the hyperlink “Click Here to Register with ACES”
• After entering the requisite details, click on ‘Submit’ button to get the response scree
• An acknowledgement is generated, which confirms that password has been delivered to the email address of the user which indicates that the user can now login as a normal user using his credentials
• Login with username and password
• Change password
• Click on “REG” tab and click on “Fill A ‐ 1” from the drop down list
• Fill the form with desired details
• Proceed by clicking “Save & Continue”
• Duly filled A ‐ 1 would be generated, giving the option to make any changes by way of “Modify” tab
• Print the duly filled/modified form
•  Click on “Submit”
•  Print the acknowledgement generated consequently
• Submit the printed form and printed acknowledgement along with requisite documents (self attested) to the excise authorities
• Obtain registration certificate

Documents required for registration (self attested copies):

• PAN card copy of the company/firm
• PAN card copy of authorized signatory
• Ground plan of factory (which should also provide description of boundaries of premises to be registered)
• List of directors/partners
• Memorandum and Articles of Association/Partnership deed
• General power of attorney (in case application is signed by authorized agent)

 Apart from these, department may also require certain additional documents, some of which are mentioned hereunder:

•  PAN card copy of directors/partners other than signatories;
• Address proofs of the factory premises like:

1.       Copy of purchase agreement along with electricity bill, water bill etc., if factory is owned;
2.       Copy of Leave and license agreement along with electricity bill, water bill etc., if factory is taken on lease;
3.       ‘No objection certificate’ from the licensor and last paid rent receipt may also be required

• Residence proof of directors/partners
• Registration Certificate under any other laws, if any

Penalty for failure to get registered:

If the manufacturer or producer who is required to take registration fails to apply for registration, a penalty up to duty of contravening goods or Rs 10,000, whichever is higher, can be imposed and contravening goods can be confiscated. Moreover, imprisonment up to 7 years (minimum 6 months) can be imposed (Rule 25 of Central Excise Rules, 2002 and Section 9 of The Central Excise Act, 1944)