Registration
FSD/SSD Normally apply for Registration in Form A1 online at www.aces.gov.in-->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
Example
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)
