Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Importer registration number

Central Excise - Started By: - Neeraj Sharma - Dated:- 24-11-2015 Last Replied Date:- 4-12-2015 - We are registered under first stage dealer since Apr'2012 & only purchase imported goods & sale to customer in India. Now can we amend our r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ipulates that every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods or an importer who issues an invoice on which CENVAT Credit can be taken, shall get registered. The rule .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

m 1.4.2014. Since you have already registered as first stage dealer you need not register yourself as importer. Moreover, according to rule 2 (ij) of CENVAT Credit Rules, 2004 first stage dealer means a dealer, who purchases the goods directly from,- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ises from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice; or (ii) an importer or from the depot of an importer or from the premises of the consignment agent of the importer, under cover of an invoice. The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ies on trade, holds private store-room or warehouse or otherwise uses excisable goods, shall get registered: Provided that a registration obtained under rule 174 of the Central Excise Rules, 1944 or rule 9 of the Central Excise (No.2) Rules, 2001 sha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

means registration as importer and registration as first stage dealer is different in nature. If it is so then first stage dealer who is doing importation have to get new registration under importer category? - Reply By Rajagopalan Ranganathan - The .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rter for issuing cenvatable invoices. Therefore in my view a first stage dealer who has already registered with the Department need not register himself as importer for issuing cenvatable invoices in respect of goods imported by him. - Reply By Hardi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

you would note that an FSD is a person who procures the goods from a manufacturer / Importer. Accordingly, one can say that if manufacturer is required to issue an invoice, the importer would also since they both are at the same footing.Even the ACE .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version