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2068348 - Seperate Excise Registration Number for Importer


Legal Change: It is relevant to note that initially certain amendments were proposed to Central Excise Rules, 2002 & Cenvat Credit Rules, 2004 vide Notification No. 17/&18 /2013–CE(NT) both dated 31.12.2013 to the first stage dealer to bring importer who wish to pass on the credit, under the ambit of first stage dealer. These amendments were supposed take effect from 1.3.2014, however, the  amendments were withdrawn by rescinding the above notifications vide Notification No. 6-7/2014 dt. 26.02.2014

Consequently, fresh notifications were issued numbered as 8 to 11 / 2014 all dated 28.02.2014 making amendments requiring ‘importer who issues an invoice on which Cenvat Credit can be taken’ to obtain registration under Central Excise. These amendments is with effect from 1.4.2014.

Due to legal requirements, customer requires the following changes in IN MM localization:

  • Earlier import and domestic purchase are done under the same "Dealer excise registration no."
  • But now as per the new excise law business has to file for new importregistration no.
  • From now business, working both as importer and dealer, should maintain separate registration for each category of business.
  • Since importer and dealer have different registration number, separate accounts and sets of invoice book are required to be maintainedfor each category of business.



SAP Release Independent


SAP ERP 6.0 ; mySAP ERP 2004


Import registration number, legal change, Central Excise, Importer, Dealer , KBA , XX-CSC-IN-MM , use FI-LOC-MM-IN , How To

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