{"id":78,"date":"2015-05-02T13:03:23","date_gmt":"2015-05-02T13:03:23","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=78"},"modified":"2021-11-15T18:22:04","modified_gmt":"2021-11-15T12:52:04","slug":"faqs-on-excise","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/faqs-on-excise\/","title":{"rendered":"FAQ\u2019s on Excise &#038; its Registration"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d2726ecbf46\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d2726ecbf46\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/faqs-on-excise\/#FAQs_on_Excise_its_Registration\" title=\"FAQ\u2019s on Excise &amp; its Registration\">FAQ\u2019s on Excise &amp; its Registration<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/faqs-on-excise\/#Q1_What_is_Excise_Duty\" title=\"Q1: What is Excise Duty?\">Q1: What is Excise Duty?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/faqs-on-excise\/#Q2_Who_need_to_apply_for_Excise\" title=\"Q2: \u00a0Who need to apply for Excise?\">Q2: \u00a0Who need to apply for Excise?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/faqs-on-excise\/#Q3_When_Excise_is_chargeable\" title=\"Q3 When Excise is chargeable?\">Q3 When Excise is chargeable?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/faqs-on-excise\/#Q4_What_is_the_Type_of_Excise_registration\" title=\"Q4 What is the Type of Excise registration?\">Q4 What is the Type of Excise registration?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/faqs-on-excise\/#Q_5_What_is_the_compliance_under_Excise\" title=\"Q 5 What is the compliance under Excise?\">Q 5 What is the compliance under Excise?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/faqs-on-excise\/#Q_6_What_is_the_rate_of_Central_Excise_duty\" title=\"Q 6 What is the rate of Central Excise duty?\">Q 6 What is the rate of Central Excise duty?<\/a><\/li><\/ul><\/nav><\/div>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/05\/32.png\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1840\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/05\/32.png\" alt=\"www.carajput.com;FAQ on Excise\" width=\"873\" height=\"510\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/05\/32.png 873w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/05\/32-300x175.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/05\/32-768x449.png 768w\" sizes=\"(max-width: 873px) 100vw, 873px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQs_on_Excise_its_Registration\"><\/span><span style=\"color: #000080;\">FAQ\u2019s on Excise &amp; its Registration<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Q1_What_is_Excise_Duty\"><\/span><span style=\"color: #808000;\"><strong>Q1: What is <a href=\"https:\/\/carajput.com\/services-excise-consultancy.php\">Excise Duty<\/a>?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Excise duty is a tax which is charged on Manufacturer \/ Production of goods as well as from Importers of some specified Goods. Excise Duty is generally recognized as:-<\/p>\n<ul style=\"text-align: justify;\">\n<li>Central Excise: &#8211;\u00a0This is the duty which is collected by central Govt.<\/li>\n<li>State Excise:-\u00a0This is collected by Specific state in which the business is located<\/li>\n<li>Additional Duties on Import:-\u00a0This is the duty which is collected on import of those items on which Excise is collected if that product was manufactured in India instead of importing it.<\/li>\n<li>This duty is in kind of compensatory duty which is collected to compensate the revenue loss caused by import of those goods.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The<a href=\"https:\/\/carajput.com\/services-excise-consultancy.php\"> Central Excise Law &amp; Procedures<\/a> essentially embody Central Excise Act, 1944, Central Excise Rules, 2002, Cenvat Credit Rules 2004, Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001, Central Excise (Determination of Retail Sale Price of Excisable Goods) Rules, 2008, Central Excise (Compounding of Offenses) Rules, 2005, Central Excise (Appeals) Rules, 2001, CESTAT (Procedure) Rules, 1982 and Notifications issued under Central Excise Act, 1944 and the Rules made thereunder.<\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Q2_Who_need_to_apply_for_Excise\"><\/span><span style=\"color: #808000;\"><strong>Q2: <\/strong><\/span><span style=\"color: #808000;\"><strong>\u00a0<\/strong><strong>Who need to apply for Excise?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Every person who produces or manufactures excisable goods will have to register themselves with Excise Department.<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #808000;\">Persons Requiring Registration under Excise Dept.\u00a0<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">The accompanying classifications of persons oblige enrollment:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Every Manufacturer if dutiable excisable products.<\/li>\n<li>First and second stage merchants (counting maker&#8217;s stops and shippers) wanting to issue Cenvatable receipts.<\/li>\n<li>Persons holding distribution centers for putting away non-obligation paid products.<\/li>\n<li>A Persons who acquire excisable products for profiting end-use based exception.<\/li>\n<li>Exporter-producers under refund\/ security method; Export Oriented Units and EPZ units which have connection with the residential economy<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Every Business which is planning to start a manufacturing unit or planning to import any item from abroad ,need to consult about the excise duty implication on that particulars product.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #808000;\"><strong>Exemption for Small Scale Industry<\/strong><\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\">Considering the importance and for its promotion small scale industries are exempted from paying of excise duty.<\/li>\n<li style=\"text-align: justify;\">Any Manufacturing unit which has a turnover of less than 1.5 Cr is exempt from payment of Excise duty.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">It is always advisable to be certain about the tax implication and its compliance.<\/p>\n<p style=\"text-align: justify;\">Separate enlistment is needed in admiration of divided premises (production line, warehouse, godown and so forth.) aside from in situations where two or more premises are really piece of the same plant (where procedures are between interfaced) yet are isolated by open street, channel or track line.<\/p>\n<p style=\"text-align: justify;\">On account of materials, a solitary enlistment will accomplish for all premises recorded in that,Further, a few producers owning apparatus, (for example, force looms) under a typical shed or in as something to be shared premises will be dealt with as a different manufacturing plant each for their particular hardware and there will be no clubbing of their generation\/freedom.<\/p>\n<p style=\"text-align: justify;\">For Example the If you want to set a manufacturing plant confirm the duty liability under Central as well as State Excise well in advance before starting the activity.<\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #808000;\">Factor Excise tax before you start a manufacturing unit.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">As mentioned above it is utmost important to factor the excise tax impact due to:-<\/p>\n<ul style=\"text-align: justify;\">\n<li>Decision on cost of final product<\/li>\n<li>The Decision on selling price of product<\/li>\n<li>Decision on Manufacturing or Import<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Q3_When_Excise_is_chargeable\"><\/span><span style=\"color: #808000;\"><strong>Q3 When Excise is chargeable?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"text-align: justify;\">Excise is an event based taxes, and taxes is charged once goods are exit from gate of manufacturing plant. The invoice is made on gate pass basis<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Q4_What_is_the_Type_of_Excise_registration\"><\/span><span style=\"color: #808000;\"><strong>Q4 <\/strong><strong>What is the Type of Excise registration?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>Type of <a style=\"color: #000080;\" href=\"https:\/\/carajput.com\/services-excise-consultancy.php\">Excise Registration<\/a><\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"878\"><span style=\"color: #808000;\"><strong>TYPES OF EXCISE REGISTRATION\u00a0 :<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"439\"><strong>Single Premises: <\/strong>Single Registration is required in case of one premises<\/td>\n<td width=\"439\"><strong>More than Single Premises:<\/strong> If the person has more than one premises requiring registration, separate registration certificate shall be obtained for each of such premises.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong>What are the Documents &amp; Process required for Excise registration?<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"439\"><span style=\"color: #808000;\"><strong>Documents Required for Excise Registration<\/strong><\/span><\/td>\n<td width=\"439\"><span style=\"color: #808000;\"><strong>Excise Registration Procedure<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"439\">\n<ul>\n<li>Filled Form A-1 (2 Copies)<\/li>\n<li>PAN No.<\/li>\n<li>Constitution of Applicant<\/li>\n<li>Ground Plan for Factory Premises<\/li>\n<li>Detail of Manufacturing Process<\/li>\n<li>Tariff Classification Code<\/li>\n<li>Board Resolution(In Case of Company)<\/li>\n<\/ul>\n<\/td>\n<td width=\"439\">Step_1: Excise Registration Application to AC\/DC [FormA-1(2 copies) and PAN No.]Step 2: AC\/DC will grant Excise Registration Certificate after receipt of application and all documents and due verification premises.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\"><strong>Excise Compliance :<\/strong><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Q_5_What_is_the_compliance_under_Excise\"><\/span><span style=\"color: #808000;\"><strong>Q 5 What is the compliance under Excise?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">All the compliance can be divided in two steps:-<\/p>\n<ul style=\"text-align: justify;\">\n<li>Payment of Taxes<\/li>\n<li>Filing of Return on 10th of next month.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Q_6_What_is_the_rate_of_Central_Excise_duty\"><\/span><span style=\"color: #808000;\"><strong>Q 6 What is the rate of Central Excise duty?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">Rate of Excise duty is depend on Product to product which is decided as per Central Excise Tariff which is notified and updated each year in Finance Act, the same can be found in.<\/p>\n<p style=\"text-align: justify;\">Every Person who is registered with Excise has to file Periodic Return on timely basis. There are various types of return as mentioned below to be filed by Assessee.<\/p>\n<table width=\"934\">\n<tbody>\n<tr>\n<td width=\"216\"><span style=\"color: #808000;\"><strong>Form of Return<\/strong><\/span><\/td>\n<td><span style=\"color: #808000;\"><strong>Late Fees\/ Amount Payable<\/strong><\/span><\/td>\n<td><span style=\"color: #808000;\"><strong>Who is required to file<\/strong><\/span><\/td>\n<td><span style=\"color: #808000;\"><strong>Time limit for filing return<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"216\">ER-1[Rule 12(1) of Central Excise Rules]<\/td>\n<td>Monthly Return by large units<\/td>\n<td>Manufacturers not eligible for SSI concession<\/td>\n<td>10th of following month<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">ER-2[Rule 12(1) of Central Excise Rules]<\/td>\n<td>Monthly Return by EOU<\/td>\n<td>EOU units<\/td>\n<td>10th of following month<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">ER-3[Proviso to Rule 12(1) of Central Excise Rules]<\/td>\n<td>Quarterly Return by SSI<\/td>\n<td>Assessees eligible for SSI concession (even if he does not avail the concession)<\/td>\n<td>10th of next month of the quarter<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">ER-4[rule 12(2) of Central Excise Rules]<\/td>\n<td>Annual Financial Information Statement<\/td>\n<td>Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together.<\/td>\n<td>Annually by 30th November of succeeding year<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">ER-5[Rules 9A(1) and 9A(2) of Cenvat Credit Rules]<\/td>\n<td>Information relating to Principal Inputs<\/td>\n<td>Assessees paying duty of Rs one crore or more per annum (either through PLA or Cenvat or both together) and manufacturing goods under specified tariff headings<\/td>\n<td>Annually, by 30th April for the current year (e.g. return for 2005-06 is to be filed by30-4-2005].<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">ER-6 [Rule 9A(3) of <a href=\"https:\/\/www.caindelhiindia.com\/blog\/changes-in-cenvat-credit-rules-2004\/\">Cenvat<\/a> Credit Rules]<\/td>\n<td>Monthly return of receipt and consumption of each of Principal Inputs<\/td>\n<td>Assessees required to submit ER-5 return<\/td>\n<td>10th of following month<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">ER-7 [Rule 12(2A) of Central Excise Rules]<\/td>\n<td>Annual Installed Capacity Statement<\/td>\n<td>All assessees, except manufacturers of biris and matches without aid of power and , reinforced cement concrete pipes<\/td>\n<td>Annually, by 30th April for the previous year (e.g. return for 2010-11 should be submitted by30-4-2011<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">ER-8 [Sixthproviso to Rule 12(1) of CE Rules]<\/td>\n<td>Quarterly return<\/td>\n<td>Assessees paying 1%\/2% excise duty and not manufacturing any other goods<\/td>\n<td>Quarterly within 10 days after close of quarter<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">Form as per Notification No. 73\/2003-CE(NT) [Rule 9(8) of Cenvat Credit Rules]<\/td>\n<td>Quarterly return of Cenvatable Invoices issued<\/td>\n<td>Registered dealers<\/td>\n<td>By 15th of following month<\/td>\n<\/tr>\n<tr>\n<td width=\"216\">ST-3 [Rule 9(10) of Cenvat Credit Rules]<\/td>\n<td>Half yearly return of Cenvat credit distributed<\/td>\n<td>Input Service Distributor<\/td>\n<td>Within one month from close of half year<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">For query or help, contact:\u00a0\u00a0 <a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a> or call at\u00a0 09555 555 480<\/p>\n<p style=\"text-align: justify;\"><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>FAQ\u2019s on Excise &amp; its Registration Q1: What is Excise Duty? Excise duty is a tax which is charged on Manufacturer \/ Production of goods as well as from Importers of some specified Goods. Excise Duty is generally recognized as:- Central Excise: &#8211;\u00a0This is the duty which is collected by central Govt. State Excise:-\u00a0This is &hellip;<\/p>\n","protected":false},"author":1,"featured_media":67,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[2649,2650,2648,2652,2646],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/78"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=78"}],"version-history":[{"count":6,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/78\/revisions"}],"predecessor-version":[{"id":18891,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/78\/revisions\/18891"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media\/67"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=78"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=78"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=78"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}