News Flash
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letter to trade and industry associations inviting suggestions for budget 2018-19 has been issued and suggestions may be sent latest by 25th November 2017click here
  • IGST Rules, 2017 as amended upto 15/11/2017 have been uploaded
  • Letters regarding delivery and upgradation of IT infrastructure
  • Circular issued for manual filing and processing of refund claims in respect of zero-rated suppliesclick here
  • Notifications and Orders issued to implement the recommendations of the GST Council made in its 23rd meeting held on 10.11.2017.
  • Applications are invited for the post of Deputy Secretary/Director(ICD) and Deputy Secretary/Director(Drawback)click here
  • Letter regarding requirement of IT infrastructure at Customs formationsclick here
  • Field formations are requested to view the GST Performas with comments from GST-Policy wing on ‘www.cbecddm.gov.in/MIS/GSTHome/Feedback’ (after login into MIS) and give Feedback.
  • Decisions relating to Services in 23rd GST Council meeting at Guwahaticlick here
  • Changes in GST/IGST rate and clarifications in respect of GST rate on certain goods as approved by GST Council on 10.11.2017click here
  • Press Release On Changes recommended in Composition Scheme.click here
  • CBEC Press Release On GST Rate Changes.click here
  • Press release with respect to policy issues recommended in 23rd GST Council Meeting.click here
  • " Circulars on deemed export supplies from DTA to EOU/EHTP/STP/BTP Units and due date for generation of FORM GSTR-2A and FORM GSTR-1A issued"Click Here
  • Details of Vendors providing E-seals to exportersclick here
  • VPNoBB at Field Formations with less than 5 users/AIOs to be upgraded to 2 Mbps
  • REVISION OF PENSION CASES OF PRE-2016 PENSIONERS
  • Notification issued extending the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
  • Application of 'own merit' rule for determining seniority of Superintendents in Zones under CBEC -reg.click here
  • Two days course on Prevention of Wildlife Trafficking for the officers of CBEC of the rank of AC/DC/JC/Addl Commissioners and Commissioners of CBEC on 27th and 28th November, 2017click here
  • Notification for waiving late fee on delayed filing of FORM GSTR-3B for Aug & Sep, 2017 issued
  • UPS upkeep & maintenance activityclick here
  • Circular clarifying movement of goods on approval basis has been issued.click here
  • Circular on Authorized officer for enrollment of Goods and Services Tax Practitioner has been issued.click here
  • List of ports and ICDs wherein e-seal readers are to be provided by the vendors-.click here
  • Incase of any LAN-WAN issues please call 18002662232/18001214560 or mail Saksham.Seva@icegate.gov.in
View all

Chapter VIII
Registration

174. Registration of certain persons.-

(1) Every person , including a person liable to pay the duty of excise under rule 7AA, who cures, produces, manufactures, carries on trade, deals as a broker or commission agent, holds private store-room or warehouse or otherwise uses excisable goods, or a person who issues invoice or invoices under rule 57AE, shall get registered and shall not engage in the curing, production, manufacture, trade, dealing as broker or commission agent, storing in private store room or warehouse or use excisable goods without having applied for such registration to the jurisdictional range officer or such officer in such forms as may be specified by the Board.

Explanation.- In the case of a person liable to pay the duty of excise under rule 7AA, other than the job worker who has been authorized to pay the duty of excise, the premises for registration shall be the private store-room or warehouse where the inputs required for the manufacture of the goods specified in the said rule are received and distributed to the job worker and the said goods are received from the job worker for further distribution or sale.

(2) The Central Board of Excise and Customs, may, by notification in the Official Gazette, and subject to such conditions or limitations as may be specified in such notification, specify person or class of persons from amongst the persons specified in sub-rule (1) who need not obtain such registration.

(3) If there are more than one premises requiring registration he shall obtain separate registration certificate for each of the premises.

(4) Every registration certificate granted shall be in the specified form and shall be valid only for the premises specified in such certificate.

(5) Where a registered person transfers his business to another person the transferee shall obtain a fresh certificate.

(6) Where a registered person is a firm or a company or association of persons, any change in the constitution of such a firm, company or association of persons, shall be intimated to the Central Excise Officer within thirty days of such a change for incorporation in the certificate.

(7) In case a registered person desires to manufacture a new product, he shall get the product endorsed on his registration certificate.

(8) Every registered person, who ceases to carry out the operation or operations he is registered for, shall surrender his registration certificate immediately.

(9) The proper officer shall proceed to grant a Registration Certificate under this rule within thirty days of the receipt of an application. If registration certificate is not granted within the said period, the registration applied for shall be deemed to have been granted.

(10) Every registered person shall exhibit his registration certificate (or a certified copy thereof) in a conspicuous part of the registered premises.

(11) Any registration certificate granted under this rule may be revoked or suspended by the proper officer,if the holder or any person in his employ,is found to have committed a breach of any conditions of the Act or these rules or has been convicted of an offence under section 161,read with section 109 or with section 116 of the Indian Penal Code (45 of I860).

Form:R-1(11KB)
Form:R-2(7KB)

174A. to 184. [Omitted]