FSD/SSD Normally apply for Registration in Form A1 online at>Excise

While applying for Registration,they have to specify that they are taking Registration as Dealers (and not Manufacturers)


Registration Certificate (RC)

Registration Number granted is of form PAN NO+ 5 Digits which are XD001


If Pan No is BBUPD5182K

then Excise Registration Number will be BBUPD5182KXD001


Challan Procedure

First Stage Dealers normally do not pay any challan as Output ED is never more than Input

(as First Stage Dealers does not charge extra excise duty on sales)

However,they may have to pay challan to pay any penalty charged on them



Return Procedure

First Stage Dealers sells to Manufacturer 2

In this case,Manfacturer 2 fills ER1/ER2/ER3 and shows Input (Cenvat) there

First Stage Dealer fills Separate Return called Dealer Return (They do not fill ER1/ER2/ER3) It is a quarterly return 



 To get practice in filling  Dealer Return,Attend CA Maninder Singh Practical Training Classes)


  1. Tax Practical
  2. Practical Excise

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 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.