a. Notification No. 08/2014 -Central Excise (N.T.), Date: February 28, 2014 has amended Rule 9 (1) of Central Excise  Rules 2002 so as to require an importer who issues an invoice on which CENVAT Credit can be taken, to get registered under central excise. . This is in addition to the existing list of assessee’s who need to get registered under the said rule. Consequential amendment has been made in Form A –Central Excise Registration Application Form vide Notification  No. 10/2014-Central Excise (N.T.), Dated: February 28, 2014. Importer has now been included in the said form.
b. Notification No. 09/2014-Central Excise (N.T.), Dated : February 28, 2014 has amended Rule 9 (8) of Cenvat Credit  Rules, 2004 so as to require a registered importer to submit a return in the prescribed form within 15 days from the end  of the respective quarter provided that such return is submitted electronically. A new Quarterly Return Form for first  stage/ second stage dealer or the registered importer has been provided vide Notification No.  1/2014 -Central Excise  (N.T.), Dated : February 28, 2014
All the above amendments will be effective from 1st April 2014.

Notification No. 11/2014 – Central Excise (N.T.)

Dated : 28th February, 2014

G.S.R. (E). – In exercise of the powers conferred by sub-rule (8) of rule 9 of the CENVAT Credit Rules, 2004, and in supersession of the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 73/2003-Central Excise (NT), dated the 15th September, 2003, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub­section (i) vide number G. S.R. 746(E), dated the 15th September, 2003 except as respects things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby specifies the following return Form for the purposes of the said rule, namely: –

Quarterly return Form

(for first stage/ second stage dealer or the registered importer)

[See sub-rule (8) of rule 9]

Return for the quarter ending…………………………

1. Name of the first stage dealer/ second stage dealer/ registered importer:

2. Excise registration number :

3. Address :

4. Particulars of invoices issued by the first stage dealer/ second stage dealer/ registered importer:

S. No. Invoice  No.
with date
For the main item in the document*
Description of the goods Central Excise Tariff Heading Quantity Amount of duty involved (Rs.)

5. Particulars of the documents based on which the credit is passed on :

S. No. Invoice/Bill of                entry

No.          with

Name and address of the manufacturer/

importer or first stage dealer (as the case may be) #

For the main item in the document*
Description            of
the goods
Central Excise Tariff Heading Amount of duty involved (Rs.)

*Give details with respect to the item with maximum duty covered by the document.

# A registered importer may indicate Self’ in this column.






Date :

Signature of the registered person

                or the authorized signatory

Name in capital letters


Seal of the registered dealer/importer.

2. This Notification shall come into force with effect from the 1st day of April, 2014.

F. No. 267/07/2014-CX.8

(Pankaj Jain)

Under Secretary to the Government of India

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Category : Excise Duty (4159)

One response to “New Return Form for furnishing Quarterly Return by first stage/ second stage dealer or registered importer”

  1. MOHIT GOEL says:

    if i am registered dealer i issued 150 invoices in first quarter 2016 apr to june but i issued only 2 invoice in which i duty passed i mean excisable invoce rest of all only without excise in excise return tell me i need to give details only 2 excise invoice or i need to give details of all invoice. kindly let me know sir or you can mail me at goelmohit86@rediffmail.com

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