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Who is Required to apply for Registration?

Every manufacturer of excisable goods

other than the one specifically exempted

is required to get his premises registered under the central excise law.

Also certain dealers and importers who are required to issue invoice on which Cenvat is available (called First Stage Dealer/Second Stage Dealer) are also required to apply for registration

 

Who is exempted from Registration?

  1. Manufacturer who makes exempted goods or Nil Rate Goods
  1. Manufacturer who makes taxable goods + Claim SSI exemption

Those manufacturers who are availing the benefit of SSI exemption notification are also exempt from obtaining registration. However, such units are required to give a declaration in a specified form once the value of their clearances touches 90 lakhs

Turnover Upto

Registration Requirement

Less than 90 Lacs

No

90-150 lacs

No Registration

+

Declaration to be given in prescribed form

>150 Lacs

Registration required

 

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 6 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com.
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