Central Excise duty is an indirect tax levied on those goods which are manufactured in India and are meant for home consumption. The taxable event is 'manufacture' and the liability of central excise duty arises as soon as the goods are manufactured. It is a tax on manufacturing, which is paid by a manufacturer, who passes its incidence on to the customers.
Persons liable to register In accordance with Rule 9 of Central Excise Rules, 2002 are as follows-
- Every manufacturer of dutiable goods.
- First and second stage dealers desiring to issue Cenvatable invoices.
- Persons holding warehouses for storing non?duty paid goods.
DOCUMENTS REQUIRED FOR EXCISE REGISTRATION(WITH SELF-ATTESTATION):
- Scanned copy of PAN card
- PAN card copy of proprietor or all director or partner
- Ground plan of factory (which should also provide description of boundaries of premises to be registered)
- List of directors/partners
- Memorandum and Articles of Association/Partnership deed
- General power of attorney (in case application is signed by authorized agent)
- Address proofs of the factory premises like: Copy of purchase agreement along with utility bill etc., if factory is owned otherwise rent agreement, utility bill, NOC and last paid rent receipt
- Registration certificate under other laws, if any
As you send the request for Excise Registration our expert will contact you and prepare documents for filing of Registration application.