Assessee-New Registration as well as amendment of registration to capture additional premises for the first time in ACES
A new facility has been provided in Central Excise Registration form A1 for certain category of assessees to opt for Centralised registration/ Single registration and correspondingly, capture the list of premises covered under Centralised registration/Single registration. The following categories of assessees are covered under this implementation:
3) Aluminium Roofing Panels
4) Recorded Smart Cards
5) Single registration for CNG
6) Single registration for interlinked units
A new checkbox is provided for selection if the assessee intends to opt for Centralised registration/Single registration. If the option is checked, LOV listing all the above categories is enabled for selection. In case the assessee selects (1) or (2) above, the selection of business category should also correspond to Jewellery or Mines respectively. In all other cases, the business category shall be Manufacturer. Once the assessee clicks on NEXT after filling up all the fields in the first screen, a new screen to capture list of all additional premises is opened up, if he opts for centralized registration/single registration. The additional premises can be captured online through SAVE and ADD NEW option. Alternatively, if the number of premises are very huge, the assessee can follow the procedure mentioned below:Online GST Certification Course by TaxGuru & MSME- Click here to Join
a) Download the sample XLS file provided in the screen
b) Please read the instructions for filling up the excel worksheet in the README document provided along with the sample XLS file
c) Fill up the excel worksheet as per the instructions and upload the same using the option provided in the screen.
d) The list of premises uploaded will be displayed in the screen and the assessee can further add or delete any of the premises, already uploaded
e) Fill up the remaining particulars in the registration form and save the form
f) The confirmation screen will be opened displaying the A1 form along with the list of premises added/uploaded and the assessee can submit the application.
The above procedure can be adopted by first-time applicant as well as applicant already registered in the above business category, but without capture of additional premises.
The list of premises after generation of RC can be downloaded from the link provided in the VIEW RC screen.
Assessee – Amendment of registration for the above categories, where additional premises have already been captured
For any assessee amending his registration for change of details of additional premises ( where additional premises have already been captured).
1) Click on Amend Registration button in the form.
2) There will be a link for “Download additional premises” which will list out the premises already added for the registration
3) The assessee can add or delete the details in the downloaded list and then upload the XLS again afresh.
4) Make any other changes, if necessary, and then SAVE and SUBMIT the form for approval of the Amendment by AC.
The revised list of premises can be downloaded from the link in the VIEW RC screen as soon as the amendment is approved by AC (if no PV is assigned) and as soon as PV report is approved by AC (if PV is assigned). In case of manufacturers of jewellery, there will not be any PV.