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TMI BlogManufacturer RegistrationX X X X Extracts X X X X X X X X Extracts X X X X ..... A new start up company wishes to undertake manufacturing activity on job work basis. Kindly clarify whether : 1. Can it be registered as a first stage dealer. 2. If it has to be registered as a manufacturer only, then is it compulsory to have a manufacturing set up i.e plant and machinery etc as it will get manufacturing done on job work basis. - Reply By KASTURI SETHI - The Reply = Reply to q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uery no.1 is No. You can get job work done without CE registration under notification no. 83 84/94 as SSI unit till your turnover reaches 1.50 store. - Reply By Vivek Gupta - The Reply = The turnover will be more than the threshold limit of ₹ 1.50 crores. - Reply By KASTURI SETHI - The Reply = Then registration as manufacturer with machinery is must. You may install machinery for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some processes and remaining processes can be got done on job work basis. Some machinery, equipments etc. Must be installed. - Reply By MARIAPPAN GOVINDARAJAN - The Reply = I endorse the views of the experts. - Reply By Himansu Sha - The Reply = Registration is required if you will pay the duty as a job worker - Reply By KASTURI SETHI - The Reply = Dear Querist, Here is a case law in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upport of my views:- 2014 (302) E.L.T. 65 (Tri. - Del.) = 2014 (2) TMI 9 - CESTAT NEW DELHI SAFEFLEX INTERNATIONAL LTD. Versus COMMR. OF CUS., C. EX. S.T., INDORE - Reply By KASTURI SETHI - The Reply = Also read definition of 'factory' under Section 2 (e) of the Central Excise Act, 1944 SECTION 2 DEFINITIONS (e) factory means any premises, including the precinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or wherein or in any part of which any manufacturing process connected with the production of these goods is being carried on or is ordinarily carried on; Without installation of machinery in connection with the any manufacturing process, the empty premises/building cannot be called 'factory' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Machinery is an integral part of factory. Without machinery it is called building. There are also so many other parameters/factors to be qualified to term any building a factory.. - Reply By Rajan Rajan - The Reply = Dear Sirs, Wrongly Selected Not Migrating to GST at the time of filing April 2017 ER-1 return , instead of Enter your GST Username Return Status shows Marked for Review ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This may impact our GST Prov ID/ARN cancelled also Credit migration in GST regime. Please advice to rectify. - Reply By KASTURI SETHI - The Reply = You can revise your ER -1 for April, 17 by 31.5.17. File correct revised return. - Reply By KASTURI SETHI - The Reply = Sh.Rajan Rajan Ji, No action can be taken by the department on this lapse as still GST Act has not come i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto force. - Manufacturer Registration - Query Started By: - Vivek Gupta Dated:- 3-5-2017 Central Excise - Got 10 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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