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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)

 

CA Maninder Singh's photo - Co-founder, Teachoo

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.