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Acts & Rules

22Apr

Circular No. 997/4/2015-CX dated the 28 th Feb., 2015 F. No. 201/24/2013-CX.6 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs To Principal Chief Commissioners / Chief Commissio ners of Central Excise (All), Principal Chief Commissioners/Chief Commissioner s of Central Excise & Service Tax (All). Sub: Simplification of Registration Procedures in Central Excise and Service Tax –reg. Madam/Sir, Registration process in Central Excise has been prescribed vide Notification no 35/2001 - C.E(N.T) dt 26-6-2001 as amended from tim e to time. The prescribed procedure has been amended by notification no. 07/2015-CE (N. T.) dated 01.03.2015 to simplify the procedure and improve the ease in doing business in manufacturing. The salient features of the revised registration procedure are as follows - 2) Registration in Central Excise presently env isages filing of application online on ACES, submission of documents, examination of documents, verification of premises by the departmental officer, submission of verification re port, generation of Registration Certificate by the Deputy / Assistant Commissioner, dispatch of signed copy of Registration Certificate to the assessee and enabling the assessee to electr onically pay the duty. 3) Under the new simplified procedure, once dul y completed application form is received online on ACES, registration would be granted withi n two working days and issued online without any examination of the documents and verifi cation of documents or premises before the grant of registration, thus initiating trust ba sed registration. Simultaneously, assessee would be enabled to electronically pay duty. Furthe r, the assessee would not need a signed copy of Registration Certificate as proof of regist ration. Registration Certificate downloaded online from ACES system would be accepted as proof of registration. Verification of the documents and premises shall be carried out post fa cto. 4) Verification of the premises shall be carried out a fter the registration has been granted. The applicant shall tender self-attested copy of th e prescribed documents at the time of the verification of the premises. 5) Henceforth, registration shall mandatorily require that the PAN number of the proprietor or the legal entity being registered be quoted with the exception of the Government Departments for whom this requirement shall be non- mandatory. Applicants, who are not Government Department, shall not be granted registr ation in the absence of PAN number. 6) Communication with assessee is proposed to be made electronic to reduce transaction time and to achieve this e-mail address and mobile number of the applicant is being made mandatory. Existing registrants, who have not submi tted this information, are requested to file this information within three months of the ne w registration process coming into effect. 7) Document to establish possession of the premi ses can be any document which establishes that the applicant is in possession of the premises required to be registered such as proof of ownership, lease or rent agreement, allotm ent letter from the Government, no objection certificate (NOC) from the landlord. Any of the following documents shall be

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