List of Documents Required for Registration-Excise

List of Documents Required for Registration

1.       Pan Card Copy –Company/Firm/proprietor

2.       Pan Card Copy –Authorized signatory of Firm/Company

3.       Ground Plan of Factory(which should also provide description of boundaries of premises to be registered)

4.       List of Directors in case of Company, Partners in case of Firm

5.       Memorandum and Articles of Association/Partnership deed

6.       General power of attorney (in case application is signed by authorized agent)

7.       PAN card copy of directors/partners other than signatories

8.       Address proofs of the factory premises like:

a)      Copy of purchase agreement along with electricity bill, water bill etc., if factory is owned,

b)      Copy of Leave and license agreement along with electricity bill, water bill etc., if factory is taken on lease,

c)       No objection certificate’ from the licensor and last paid rent receipt may also be required

9.       Residence proof of directors/partners

10.   Registration Certificate under any other laws, if any

Once the above all documents are submitted with CEO, he may issue with in a reasonable time the registration certificate which is PAN based.

Component of Registration Number

In excise registration no given is PAN based registration number and it is alphanumeric. The first part is the 10-Character PAN issued by Income Tax authorities to the person (includes a legal person) to whom the Registration No. is allotted. The second part comprises of a fixed 2-Character alpha-code indicating the category of the Registrant. The third part is a 3 character numeric code: 001,002,003…..and so on

1.      The third part with 3 character numeric code represent number of factory/ warehouse owned by the common assessee.

Example In case, a manufacturer registered with the Central Excise Department, have only one factory/ dealers premise/warehouse, the last 3 characters will be “001”. If there are more than one factories/ warehouses /dealers premises of such a person having common PAN for all such factories / warehouses /Dealer’s premises, the last 3 character of the Registration Number would be “001, 002, 003…etc.

2.      The fixed 2 character alpha-code which indicating the category of registrant are as follows

a)      XM-central excise manufacturer(including registered warehouse)

b)      XD-Registered Dealer(first/second stage)

 Examples of 15 digits PAN based Registration Number:

a)      Where the registrant has only one factory: New Registration Number will be  PAN+XM+001

 Suppose PAN is ABCDE1234H, the New Registration Number will be ABCDE1234HXM 001

b)     Where the registrant has more than one factory, say 3 factories, having PAN as aforesaid, then the New Registration Number will be:

ABCDE1234HXM001, ABCDE1234HXM002, ABCDE1234HXM003

c)      Where the registrant has one factory and is also registered as dealer, having PAN as aforesaid, then the New Registration Number will be:

for Manufacturer- ABCDE1234HXM 001
for Dealer-           ABCDE1234HXD 001     

   

  Note:

1.      These all documents are to submitted with the online generated copy of form filled (Acknowledgement of form filled)
2.      All the above documents should be in multiple copies and self attested with stamp.
3.      Points no 7 to 10 are the additional documents which department usually seek from the assessee.
4.      Where the Registrant is not having PAN (including small Scale Beedi/Match manufacturers) the system will itself generate a Temporary 15 digit PAN based Registration Number: Similar Temporary Number will be generated automatically (from  1.10.2002) for the assesses who may be having PAN but who have so far not applied for or obtained 15 digit PAN Based Registration Number. An example of the Temporary Number is:
                  for Manufacturer -(TEMP)000(XXXM001)
                  for Dealer –(TEMP)000000(D001)