Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Circular No. 997/4/2015-CX
dated the 28th Feb., 2015
To
Principal Chief Commissioners / Chief Commissioners of Central Excise (All),
Principal Chief Commissioners/Chief Commissioners of Central Excise
& Service Tax (All).
Sub: Simplification of Registration Procedures in Central Excise and Service Tax
–reg.
Madam/Sir,
Registration process in Central Excise has been prescribed vide
Notification no
35/2001 - C.E(N.T) dt 26-6-2001 as amended from time to time. The prescribed
procedure has been amended by
notification no. 07/2015-CE (N.T.) dated 01.03.2015 to
simplify the
procedure and improve the ease in doing business in manufacturing. The salient
features of
the revised registration procedure are as follows -
- Registration in Central Excise presently envisages filing of application
online on ACES,
submission of documents, examination of documents, verification of premises by
the
departmental officer, submission of verification report, generation of
Registration Certificate
by the Deputy / Assistant Commissioner, dispatch of signed copy of Registration
Certificate
to the assessee and enabling the assessee to electronically pay the duty.
- Under the new simplified procedure, once duly completed application form is
received
online on ACES, registration would be granted within two working days and issued
online
without any examination of the documents and verification of documents or
premises before
the grant of registration, thus initiating trust based registration.
Simultaneously, assessee
would be enabled to electronically pay duty. Further, the assessee would not
need a signed
copy of Registration Certificate as proof of registration. Registration Certificate downloaded
online from ACES system would be accepted as proof of registration. Verification
of the documents and premises shall be carried out post facto.
- Verification of the premises shall be carried out after the registration has
been granted.
The applicant shall tender self-attested copy of the prescribed documents at the
time of the
verification of the premises.
- Henceforth, registration shall mandatorily require that the PAN number of the
proprietor or the legal entity being registered be quoted with the exception of
the Government
Departments for whom this requirement shall be non-mandatory. Applicants, who
are not
Government Department, shall not be granted registration in the absence of PAN
number.
- Communication with assessee is proposed to be made electronic to reduce
transaction
time and to achieve this e-mail address and mobile number of the applicant is
being made
mandatory. Existing registrants, who have not submitted this information, are
requested to
file this information within three months of the new registration process coming
into effect.
- Document to establish possession of the premises can be any document which
establishes that the applicant is in possession of the premises required to be
registered such as
proof of ownership, lease or rent agreement, allotment letter from the
Government, no
objection certificate (NOC) from the landlord. Any of the following documents
shall be
submitted to establish identity, viz. PAN card, Ration Card, Passport, Voter
I-card, Aadhar
Card, Driving licence, or any other Photo-identity card issued by the Central
Government,
State Government or PSU.
- The process of De-registration and cancellation of the registration has also
been
streamlined by prescribing clear procedure for the same so that winding up of
business and
starting new business of manufacture is made easy .
- Similarly in service tax, the registration process for single registration
has been
simplified by providing for grant of registration online within two working days
of filing the
complete Form ST-1 in ACES, thus initiating trust-based registration. The
specified
documents should reach the office of the jurisdictional Deputy/Assistant
Commissioner
within 15 days of the date of filing the registration application. Where the
need for the
verification of premises arises, the same will have to be authorized by an
officer not below
the rank of Additional /Joint Commissioner. The conditions relating to the grant
of
registration in two working days have been specified in the
Order No.
1/2015-Service Tax
dated 28th Feb., 2015.
- For further details,
notification no. 07/2015-CE (N.T.) dated 01.03.2015 may
be
referred. The new procedure for registration shall come into effect from 01.03.2015. Difficulty, if any, in implementation of the procedure may please be brought to
the notice of the Board. Hindi version would follow.
(ROHAN)
Under Secretary to the Government of India
F. No. 201/24/2013-CX.6
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