Government of India
Ministry of Finance
Department of Revenue
North Block, New Delhi
Subject : Guidelines for use of E.C.C Codes in C.Ex. records
Attention is invited to the d.o. letter F.No. D-21019/6- Modvat/ 95/CC- CBEC dated 15th January, 1996, of Shri P.R.V. Ramanan, J.S. (Customs) addressed to all Commissioners of Central Excise. It is observed however, that only a few Commissionerates have issued Trade Notices following the same.Online GST Certification Course by TaxGuru & MSME- Click here to Join
2. Revised proforma of RG 23 provide that ECC Code No. of the Supplier and Buyer should also be indicated against each entry.
3. The Board has therefore decided that immediate exercise should be under-taken by the Commissioners to allot the ECC Code number to dealers.
4. The following guidelines should be observed in regard to allotment of ECC codes to dealers:-
Every person who issues an invoice or invoices under Rule 57G or, on the case may be, under Rule 57T and is registered under Rule 174 shall be alloted an ECC code as per the following scheme:-
(i) The Code NO. alloted to each dealer will have 10 (ten) characters,
(ii) The first two characters from the left stand for Commissionerate Code, next two for Divisional Code and the following two for the Range Code,
(iii) The next three characters (i.e. the seventh to the ninth character from the left) shall have a running serial number (i.e. 001 to 999) indicatingh the number alloted to the dealer in the particular range,
(iv) The last character shall be “D” for the initial set of ECC codes alloted to the first 999 registered dealers in a range,
(v) If the numbers of dealers in a particular range exceeds 999 then the alphabet “E” can be used as a suffix and the running serial number could again commence from 001 to 999.
5. It should also be ensured that each assessee and dealer has a unique ECC code and this code number is indicated by them on top of the invoice issued by item. Further, comprehensive list of ECC codes should be maintained at each Commissionerate which is kept updated every month. The list should be made available to assesee, dealers through a trade notice. Trade could be informed every quarter about updates to the existing list.