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Circular No. 1032/20/2016-CX,
F.NO.201/04/2016-CX-6
GOVERNMENT OF INDIA
MINISTRY OF FINANC
DEPARTMENT OF REVENUE
CENTRAL
BOARD OF EXCISE & CUSTOMS


New Delhi, dated the 28" June, 2016
To,
Principal Chief Commissioner/Chief Commissioner of Central Excise, Customs and
Service Tax (All)
Principal Commissioner of Central Excise, Customs and Service Tax (holding
charge of Chief Commissioner) (All)
Web Master, CBEC
Madam/Sir,
Sub: Common registration and return for First Stage Dealer and Importer- reg.
Attention is invited to Notifications No. 30/2016-C.E.NT dated 28" June, 2016 by
which it has been provided that an assessee who is registered as a First Stage Dealer shall be
exempted from taking registration as an importer and vice-versa.
2.1 An assessee who conducts business both as an importer and a First Stage Dealer may
take only one registration as he has been exempted from the requirement of taking a second
registration. It may be noted that the facility is optional and any assessee needing separate
registration for his own business purposes, may so register.
2.2 Such assessee who conducts business both as a First Stage Dealer and an Importer,
henceforth shall also have the option of filing a single quarterly return giving details of
transactions as a first stage dealer and an importer, one after the other in the same table of the
return, viz., all transactions as first stage dealer during the return period shall be followed by
all transactions as an importer during the same return period.
3. Difficulty experienced, if any, in implementing the circular should be brought to the
notice of the Board. Hindi version would follow.
Yours faithfully,
(Shankar Prasad Sarma)
Under Secretary (CX-6)
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