Trade Facility No. 01/2013 – Central Excise/SH
Dated Shillong, 9th May, 2013.
Subject: - Procedure / Simplification of procedures for all Coal Miners paying 1 % Central Excise Duty.
A simplified procedure has been laid down for persons / agencies engaged in production of coal attracting Central Excise duty of 1 % ad-valorem. Broadly the procedure to be followed is as below:
Any person / agency who is engaged in coal mining is required to obtain Registration from Central Excise Authority before he clears / removes his produce for sale from his mining area or depot. For registration, he can submit his application either online at CBEC website www.aces.gov.in or to the jurisdictional Assistant / Deputy Commissioner of Central Excise. Main documents required for registration are:
A. Pan Card issued by Income Tax Department.
B. Land document where coal mining is carried out.
C. Residential / Address proof from headman / authority.
(A sample copy of the application is enclosed as Annexure-1)
All clearances / removal of coal mine or depot must be under Invoices. The Invoices do not have to be issued in any specific format. However, the invoice under which the excisable goods are cleared from the Mine or Depot must be signed by the Owner of the Mine or his authorized agent and must fulfill the requirements prescribed in Rule 11 of Central Excise Rules, 2002 which is as under:
(A) The Invoice must be prepared in triplicate and the original copy marked as ORIGINAL FOR BUYER, the duplicate copy be marked as DUPLICATE FOR TRANSPORTER, and the triplicate copy being marked as TRIPLICATE FOR ASSESSEE;
(B) The invoice must be serially numbered, contain the Registration number, Address of the concerned Central Excise Division, Name of the Consignee, Description, Classification, Time & Date of removal, Mode of transport, Vehicle registration number, Rate of duty, Quantity & Value of goods and the Duty payable thereon;
(C) Only one invoice book shall be in use at a time unless otherwise allowed by the Assistant / Deputy Commissioner of Central Excise; and
(D)Before making use of the invoice book, the serial numbers of the same have to be informed to the jurisdictional Superintendent of Central Excise.
3. MANNER OF PAYMENT OF CENTRAL EXICSE DUTY:
Payment of Central Excise Duty should be made on monthly basis and the due date of payment is 5th of the following month for the clearances made in the preceding month except for the month of March, where the payment of duty is to be made by 31st March. For example, the due date for payment of duty for the month of May is the 5th of June. Payment of Central Excise duty can be made either electronically through authorized Banks or physically in the nominated Banks, through GAR-7 Challan. At present, there are 27 authorized Banks for the purpose of e-payment of duty.
( A sample copy of GAR-7 challan is enclosed as Annexure – II)
4. FILING OF RETURNS:
Monthly Return is not required to be filed. Facility of Quarterly Returns in Proforma ER-8 has been extended to the persons /agencies engaged in production of Coal. For example, for the first quarter i.e., April – June, the return in proforma ER-8 is to be filed on 10th of July. However, such ER-8 returns are mandatorily required to be filed electronically w.e.f. 01.10.2011.
5. RECORDS TO BE MAINTAINED:
Rule 10 of the Central Excise Rules 2002 prescribes that every Central Excise Assessee is required to maintain proper records on a daily basis in a legible manner indicating the following particulars:
i. Description of goods produced;
ii. Opening Balance;
iii. Quantity produced;
iv. Quantity removed / cleared;
v. Assessable value;
vi. Amount of duty payable and
vii. Amount of duty actually paid.
Disclaimer: This is only for the facilitation of the public. For any doubts, the original statutes and notification may be referred to. For any clarification, the Deputy / Assistant Commissioner of Central Excise, Shillong Division, 2nd Floor, Meghalaya State Warehousing Financing Co-operative Society Ltd., Nongrim Hills, Shillong – 793 003, Meghalaya may be contacted. Tel No.0634-2522927.