Page 33 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes 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:
ABCDE1234HXM 001 (for Manufacturer) ABCDE1234HXD 001 (for Dealer)

(iv) 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 assessees 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:

TEMP)000(XXXM001 (for Manufacturer) TEMP)000000(D001 (for Dealer)
Procedure for application for Central Excise Registration and grant of Registration Certificate
(i) With effect from 1.10.2002 every person requiring Registration with the Central Excise
(except EOUs located in Port Towns) shall apply in the proper form, complete in all
respects, in duplicate along with a self-attested copy of PAN (letter/card issued by the
Income Tax Department), to the Jurisdictional Deputy/Assistant Commissioner of Central
Excise. The instructions relating to filling up of Application for Registration may be gone
through carefully before filling up the Form. The Divisional/Range officers shall provide
necessary support to the assessee, as may be required for completing the Form.
(ii) On receipt of Application the nominated officer (Inspector) shall scrutinize the same and
if found in order, it shall be fed in the Divisional Office into the SACER by accessing the
website http://sermon.nic.in/sacer.html. In this regard, the Directorate of Systems has
circulated a manual on SACER, a soft copy of which is also available on the site itself,
which will detail the fields and explain how these are to be completed.
(iii) In case the Application is not found in order or is incomplete, the nominated Officer will
advise the Registrant of the deficiencies and ensure its completion before it is sent for
being entered into SACER. Suitable entry will be made of the action taken in the record to
be maintained for the purpose.

(iv) On completion of the data entry, the system would Automatically generate a Registration
Certificate bearing the 15 digit Registration Number, which will be delivered to the
assessee on the spot. As seen, normal time taken to complete the data entry of a application
for Registration is 30 minutes and it would be possible to hand over the Registration
Certificate immediately upon completion of the data entry.
(v) In the event the Registrant is not in possession of the PAN and has applied for the same, he
shall be required to furnish a copy of the said Application. This would be used by the
Divisional/Range Office to pursue the grant of PAN and subsequent conversion of the
Temporary Registration Number into a 15 digit PAN based Registration Number.
(vi) In the event, it is not possible to hand over the Registration Certificate immediately at the
time of receipt of the Application for any reason such as either Registrant or Deputy/
Assistant Commissioner is not available or there is a technical difficulty, then the
acknowledgement of the Application will be given to the assessee on the spot. Later, the
Registration Certificate shall either be sent to the assessee by Registered Post or handed

28 LOVELY PROFESSIONAL UNIVERSITY