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Excise Duty – Registration and Filing

Excise duty is a tax on the manufacture or production of all excisable goods in India. Excisable goods refer to movable and marketable goods which are listed in the Schedules to the Central Excise Tariff Act.

The following persons are required to get registration under Excise Duty:

  • Manufacturer of excisable goods having a turnover of more than Rs. 150 Lakhs in the current financial year.
  • Trader of excisable goods
  • Warehouse keeper of excisable goods
  • User of excisable goods

Documents required for Central Excise Registration:

  • Copy of PAN Card of the Company
  • Proof of address (any one of the following) of the premise for which registration is sought
    • Self- owned Property – any document like Annual Property tax payment return/receipt showing name of applicant, OR Copy of sale deed etc. along with Utility Bill, OR
    • Rented Property – Lease License/rent agreement or rent receipt of Registered Co. Op. Housing Society along with Utility Bill, OR
    • Any other case – NOC (No objection certificate) from either the owner of property or the person in whose name the rent or lease agreement has been made along with evidence of ownership/tenancy as the case may be(Utility Bill or Registry Copy).
  • MOA and AOA along with Certificate of Incorporation
  • Power of attorney/Authority Letter would be required in respect of authorized person(s) by the Director of the Company
  • Copy of Board Resolution.
  • Cancelled Cheque of the Company
  • Email ID and Phone No of Authorized Person
  • Photograph and proof of identity of the person filing the Application.
  • List Of all Directors of the company (on Company Letter Head) along With ID (Pan Card) and Address Proof ( DL, Passport, Bank Statement on later than Six Months)
  • ROC Form 32/ DIR-12 if any change in Directorship of the company
  • Undertaking by the Company for Central Excise Registration (in prescribed Format)
  • List of major excisable goods to be manufactured
  • List of major excisable goods to be used

Forms under Central Excise

Forms

Description

GAR 7 Challan

Payment challan
RC Certificate of Registration
ER-1 Monthly Return for Non SSI assesse
ER-2 Monthly Return for 100% EOU
ER-3 Quarterly Return for SSI assesse
ER-6

Monthly Return for Quantity

 

Due dates for payment of Excise Duty:

Monthly payments- online only

6th of next month after the end of one month.

Due dates for filing of Return

  • Non SSI – Monthly Return

10th of next month after the end of one month

  • SSI – Quarterly Return

10th of the next month after the end of quarter

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