Central Excise - Non Tariff - Notifications | ||
Home Notifications 2006 Central Excise Central Excise - 2006 Central Excise - Non Tariff This |
||
Procedure to be followed by a person to be eligible to opt as Large Tax Payer Unit under Central Excise and Service Tax - 020/2006 - Central Excise - Non Tariff |
||
|
||
Procedure to be followed by a person to be eligible to opt as Large Tax Payer Unit under Central Excise and Service Tax Notification No. 20/2006-Central Excise (N.T.) Dated 30-09-2006 G.S.R. (E) In exercise of the powers conferred by sub rule (ea) of rule 2 of the Central Excise Rules, 2002 and sub-rule (cccc) of rule 2 of the Service Tax Rules 1994, the Central Government hereby notifies the conditions to be satisfied and procedures to be followed by a person to be eligible to opt as large taxpayer, - 2. Conditions.- Any person, engaged in the manufacture or production of goods, except the goods falling under chapter 24 or Pan Masala falling under chapter 21 of the First schedule of the Central Excise Tariff Act, 1985 (5 of 1986), or a provider of taxable service, has paid during the financial year 2004-05 or during the financial year preceding the year of filing of application under para 3(i), - (i) duties of excise of more than rupees five hundred lakhs in cash or through account current; or (ii) service tax of more than rupees five hundred lakhs in cash or through account current; or (iii) advance tax of more than rupees ten hundred lakhs, under the Income Tax Act, 1961(43 of 1961), and is presently assessed to income tax or corporate tax under the Income Tax Act, 1961, under the jurisdiction of 1[Chief Commissioner of Income-tax, Bangalore-I (other than revenue district of Tumkur), 2[the Chief Commissioners of Income-tax, Mumbai-I, II, III, IV, V, VI, VII, IX, X, XI, XII, XIII, Central-I, Central-II, Director of Income Tax (International Taxation),] Mumbai, 3[Chief Commissioner of Income tax Delhi- Delhi I,II,III,IV,V,VI,VIII,IX,XI,XII,XIII, Central and Director of Income tax (International Taxation), Delhi,] Chief Commissioner of Income- tax, Bangalore -II (other than district of kolar), the Chief Commissioner of Income-tax, Chennai-I and the Chief Commissioner of Income-tax, Chennai-II.] 5[Chief Commissioners of Income-tax , Kolkata – I , II , III and IV , Kolkata and the Commissioners of Income- tax (Central ) – I , II and III , Kolkata and Director of Income-tax (International Taxation ) , Kolkata] 3. Procedure.- A large taxpayer who satisfies the conditions mentioned above may file an application form in the format annexed duly completed in all respects to the Chief Commissioner of Central Excise, Large Taxpayer Unit for the city where the large taxpayer is presently assessed to income tax or corporate tax indicating his willingness to be a large taxpayer. A person willing to operate as large taxpayer shall furnish details of each of the premises already registered under the Central Excise Act, 1944(1 of 1944) including the premises of first and second stage dealers and each of the premises registered under Chapter V of the Finance Act, 1994 including the premises of input service distributor. The Chief Commissioner of Central Excise, Large Taxpayer Unit may after due verification of the application form, grant the acceptance in writing. Existing registrations under the Central Excise Act, 1944 or Chapter V of the Finance Act, 1994 shall continue. However, in case a new factory or service provider, input credit distributor or first or second stage dealer which becomes liable to be registered, after opting as large taxpayer, 4[the application for such new registration shall be made before the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, Large Taxpayer Unit, in case of registration under the Central Excise Act, 1944 and the Superintendent, Large Taxpayer Unit, in case of registration under the Finance Act, 1994, as the case may be.]
CONSENT FORM FOR COMPANIES OPTING TO FUNCTION AS A LARGE TAXPAYER
PAN : Address as in last income-tax return filed : Jurisdiction of Assessing Officer before whom income-tax return is filed :
Details of TAN allotted and TDS returns filed in the following format:
2
(Name and Designation of the person authorized u/s 140 of the IT Act, 1961)
**************************************** Notes : 1. For the words, "Chief Commissioner of Income Tax-I, Bangalore (other than revenue district of Tumkur) and Chief Commissioner of Income-tax-II, Bangalore (other than district of kolar).", substituted vide Notification No. 40/2007 CE (NT) dated 30/11/2007 2. In paragraph 2, after item (iii) after the bracket and words, " (other than district of kolar),", the words, "the Chief Commissioners of Income-tax, Mumbai-I,II,III,IV,V,VI,VII,IX,X,XI,XII,XIII, Central-I, Central-II, Director of Income Tax (International Taxation), Mumbai," inserted vide notification no. 19/2008 CE(NT) dated 27-3-2008 3. in paragraph 2, after item (iii), after the words and bracket, "Director of Income Tax (International Taxation), Mumbai," the words, "Chief Commissioner of Income tax Delhi- Delhi I,II,III,IV,V,VI,VIII,IX,XI,XII,XIII, Central and Director of Income tax (International Taxation), Delhi, inserted vide notification no. 27/2008 CE(NT) dated 2-6-2008 4. In paragraph 3, in item (iv),For the words “the application for such new registration shall be made before the Chief Commissioner of Central Excise, Large Taxpayer Unit”, Substituted vide notification no. 17/2011 CE(NT) dated 18-7-2011 5. Inserted vide Notification No. 13 / 2013 – Central Excise (N.T) datede 25 October , 2013 |
||
|