How to simplify Registration process in Central Excise
Registration in Central Excise presently envisages filing of application online on ACES,
submission of documents, examination of documents, verification of premises by the
departmental officer, submission of verification report, generation of Registration Certificate
by the Deputy / Assistant Commissioner, dispatch of signed copy of Registration Certificate
to the assessee and enabling the assessee to electronically pay the duty.
Under the new simplified procedure, once duly completed application form is received
online on ACES, registration would be granted within two working days and issued online
without any examination of the documents and verification of documents or premises before
the grant of registration, thus initiating trust based registration. Simultaneously, assessee
would be enabled to electronically pay duty. Further, the assessee would not need a signed
copy of Registration Certificate as proof of registration. 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 facto.
Verification of the premises shall be carried out after the registration has been granted.
The applicant shall tender self-attested copy of the prescribed documents at the time of the
verification of the premises.
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 registration in the absence of PAN number.
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 submitted this information, are requested to
file this information within three months of the new registration process coming into effect.
Document to establish possession of the premises 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, allotment letter from the Government, no
objection certificate (NOC) from the landlord. Any of the following documents shall be
submitted to establish identity, viz. PAN card, Ration Card, Passport, Voter I-card, Aadhar
Card, Driving licence, or any other Photo-identity card issued by the Central Government,
State Government or PSU.
The process of De-registration and cancellation of the registration has also been
streamlined by prescribing clear procedure for the same so that winding up of business and
starting new business of manufacture is made easy .
Similarly in service tax, the registration process for single registration has been
simplified by providing for grant of registration online within two working days of filing the
complete Form ST-1 in ACES, thus initiating trust-based registration. The specified
documents should reach the office of the jurisdictional Deputy/Assistant Commissioner
within 15 days of the date of filing the registration application. Where the need for the
verification of premises arises, the same will have to be authorized by an officer not below
the rank of Additional /Joint Commissioner. The conditions relating to the grant of
registration in two working days have been specified in the Order No. 1/2015-Service Tax
dated 28th Feb., 2015.
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