Importers issuing Cenvatable invoices require registration under Central Excise & consequential amendments
Background:
Rule 9 of the Central Excise Rules, 2002 (the Excise Rules) provides the list of persons who are required to obtain registration under the Central Excise Act, 1944 (the Excise Act). Notification No. 17/ 2013-Central Excise (N.T.) dated December 31, 2013 (Notification No. 17) has proposed amendment under Rule 9(1) of the Excise Rules to include the importers issuing an invoice on which Cenvat Credit can be taken, in the list of persons who are required to obtain registration under the Excise Act. The said notification was to take effect from March 1, 2014.
However, Notification No. 17 was rescinded vide Notification No. 06/2014-Central Excise (N.T.) dated February 26, 2014 (Notification No. 06). Now, once again the said amendment has been introduced along with certain other amendments under the Excise Rules and the Cenvat Credit Rules, 2004 (the Credit Rules), which are discussed as under:
Notification No. 08/2014- Central Excise (N.T.) dated February 28, 2014 (Notification No. 08):
Rule 9(1) of the Excise Rules has been amended to include the importers, issuing an invoice on which Cenvat Credit can be taken, in the list of persons who are required to obtain registration under the Excise Act.
Notification No. 09/2014- Central Excise (N.T.) dated February 28, 2014 (Notification No. 09):
Rule 9(8) of the Credit Rules, provides for the category of persons who are required to submit Quarterly Return (within 15 days from the close of each quarter) in prescribed form to the Superintendent of Central Excise. Rule 9(8) of the Credit Rules has been amended requiring registered importer to file the stated Quarterly Return along with first stage and second stage dealers.
The said Quarterly Return shall be submitted electronically in terms of proviso to Rule 9(8) of the Credit Rules.
Notification No. 10/2014- Central Excise (N.T.) dated February 28, 2014 (Notification No. 10):
Registration under the Excise Act has been made mandatory for the importers issuing an invoice on which Cenvat Credit can be taken vide Notification No. 8. Hence, corresponding changes have been brought in the Central Excise Registration Application Form (Form A-1) to include the importers under the list of Applicants vide Notification No. 10.
Notification No. 11/2014- Central Excise (N.T.) dated February 28, 2014 (Notification No. 11):
New Return Form for furnishing Quarterly Return by first stage/ second stage dealer or registered importer (registered importer inserted vide Notification No. 09) in terms of Rule 9(8) of the Credit Rules has been prescribed by the Central Board of Excise and Customs (“the CBEC”) vide Notification No. 11.
Summary of Changes made in the Excise Rules and the Credit Rules:
- Registration is made mandatory for importers issuing invoices on which Cenvat Credit can be taken.
- Registered importer is required to electronically file a Quarterly Return in the prescribed form.
- Importer is now included in the list of Applicants in Central Excise Registration Application Form, eligible for Central Excise Registration.
- New Form for Quarterly Return prescribed by the CBEC.
Note: These changes are effective from April 1, 2014.
(Author – Bimal Jain ,FCA, FCS, LLB, B.Com (Hons), Mobile: +91 9810604563, Email: bimaljain@hotmail.com)
Author Bio
We have a dealer registration under central excise duty. Do we have to apply for import registration also? If no, please share the link giving a reason for above said.
Please clarify aboubt which data to be need for filing of excise dealer return as below
Option 1-For July 15 to Sept 15 data
the sales made in the July 2015 to Sept 2015 (Quarter-2) for which the corresponding purchases are made in previous Quarter/ Quarters are also recorded in the purchases file.
Option 2-For July 15 to Sept 15 data
The Sales & Purchases transction only during July 2015 to Sept 2015
Which method is current Option 1 or Option 2
Please revert ??????
We are expert in helping Excise Registration in New Delhi. Please note for Registered Importers there is provision to sell directly from Port as per Circular No. 1003/10/2015-CX, dated 05-05-2015
hence you need not required to do Excise regsitartion at many places.
Please contact me on mob 8826402151 we will help you to do this and implement.
Abhishek
Dear all,
please help me to understand, our organisation had taken new registraion no. for importer from oct-2014,now our customer is not givivng payment of amount rs. cenvat pass because of it is being passed from old registraion no. is their any answer or convey to him to release the payment.
We would like to import Non Ferrous Scrap Metals from China. How long it will take for excise registration as importer & what are the norms involved in this.
Dear Sir,
I am already registered in central excise under dealer of excisable goods. Need to obtain a seperate registration under Importer to import the excisable goods. Please clarify…
Saurabh Gupta
M-7838331199
Dear Sanjay,
Yes,u need to have a separate registration because practically department officers are insisting on it as they have direction from their superior officer. Though there is no logic behind taking any new registration.
Regards
Rishi Chanan,Adv
M-98158-28244
Dear Sir,
Please clarify whether a importer already registered with Central Excise
as Dealer of excisable goods since 2007, and filing returns with the
department since 2007, regularly manually as well e-filing quarterly returns
from the day e-filing started, in the format importers are now
required to file with the department, needs to register again with the
department.
Hello i m importing scrap and using it for manufacturing ingots i am having excise unit should i got excise refund for importing scrap
Dear Sir,
We are importer.We got registered as FIRST STAGE DEALER on 30.03.2014. Now, as per Notification No.:08/2014-Central Excise (N.T.), again we have to obtain regisration as an IMPORTER for issuing of cenvatable invoice?
Dear Sir,
We are importer.We got registered as FIRST STAGE DEALER on 31.03.2014. Now, as per Notification No.:08/2014-Central Excise (N.T.), again we have to obtain regisration as an IMPORTER for issuing of cenvatable invoice?
Dear Sir
All existing manufacturers were already registered with Central Excise Department and even Department practically were recognising importers even though there were no corresponding provisions under Central Excise Laws.
The pertinent question arises whether the importers already registered needs to carry out any procedural work except filing of returns in new format?
Dear Sir
Please clarify is Registration mandatory for all Importer as Importer is now included in the List of Applicants in Central Excise Registration Application Form, as some dealer may Import but not required to issue Cenvatable Invoices only commercial invoices are required to issue as the purchaser dont require the excise credit
I think that These statutory requirement are already existing except the changes made in the return form.