CE - Importers issuing Cenvattable invoices - Double Registration? Mumbai Chief Commissioner's Clarification
VIDE Notification No. 8/2014-CENT dated 28.2.2014, Rule 9 of the Central Excise Rules 2002 was amended to make it mandatory for an importer who issues an invoice on which CENVAT Credit can be taken, to get registered.
As per Notification No. 9/2014-CENT dated 28.2.2014, Registered importer is required to file a quarterly return in the Form prescribed.
As per Notification No. 10/2014-CENT dated 28.2.2014, Importer was included in the Registration Application Form.
As per Notification No. 11/2014-CENT dated 28.2.2014, Quarterly Return Form is prescribed for first stage/ second stage dealer or the registered importer.
Now if an importer deals with indigenous goods also, should he get registered as a dealer and separately as an importer? Should he get a new registration as an importer even if he is already registered as a dealer? The Mumbai Chief Commissioner of Central Excise says, YES.
In a clarification issued to the President of ‘The Chemical& Alkali Merchants Association', Mumbai, the Chief Commissioner, Mumbai-II Zone clarifies:
Registration
1. After inclusion of ‘Importer' among the category of business in Rule 9(1) of Central Excise Rules, 2002, with effect from 01/04/2014, all importers who also deal in indigenous excisable goods, should get fresh registration under the category of Importer in addition to their earlier registration as ‘Dealer'.
2. Provision has now been made in ACES module for separate registration under the category of ‘Importer'.
3. An assessee, working both as importer and dealer, should maintain separate registration for each category of business.
Invoicing
1. Since importer and dealer have different registration number, separate accounts and sets of invoice book are required to be maintained for each category of business.
2. After applying for new registration in ACES, a PAN based registration number appears in the concerned field of the acknowledgement of application. This registration number can be used for business transaction till issuance of printed Registration certificate.
3. As stated in Serial No. 1 above, no invoice can be issued as a dealer since separate registration under the category of ‘importer' has been applied for/obtained after 01.04.2014. An existing dealer cannot dispose off the stock of imported excisable goods where CENVAT credit is to be passed on, without obtaining registration under the category of ‘importer'.
Stock
The closing stock available as on 31.3.2014 with the dealer shall be taken as opening stock in the books of newly registered importer and accordingly, disposed off under invoices issued under new importer registration.
Returns
Separate returns are to be filed by the dealer and importer in respect of their business.
Many assessees feel that these are more of directions than clarifications and complicate the issue further. They feel that this could not have been the intention of the Board and the Government. Why should you tie up the assessee with more and more procedural wrangles? They expect the Board to clarify.