Measures taken by CBEC to improve ease of doing business

Press Release, dated 28-8-2015

In line with the objectives to facilitate trade and improve ease of doing business, the following measures have been taken by CBEC during last one year:


Reduction in number of levies : Education Cess and Secondary & Higher Education Cess on excisable goods have been subsumed in Basic Excise duty. [Notifications No.14/2015-Central Excise and No.15/2015-Central Excise, both dated 01.03.2015 refer].
Registration in two days : Registration in Central Excise is to be granted within two working days. Verification of documents and premises to be carried out after the grant of the registration. [Notification No.7/2015-Central Excise (N.T.), dated 01.03.2015 and Circular No.997/04/2015-CX dated 28.02.2015 refer].
Digital signature and preserving records in electronic form : Legal provisions have been amended to prescribe that a manufacturer may use digital signature on invoices and may preserve records in electronic format. Further, a notification and an instruction has been issued to prescribe procedure, safeguards and conditions for using digital signature on invoice and preserving documents in electronic format. [Notification No.8/2015-Central Excise (N.T.), dated 01.03.2015, notification No.18/2015-Central Excise (N.T.) dated 06.07.2015 and instruction dated 06.07.2015 refer].
Electronic payment of duty : The facility of electronic payment of duty has been extended to all the Central Excise assessees. [Notification No.19/2014-Central Excise (N.T.), dated 11.07.2014 refers].
Time limit for taking CENVAT : Time limit for taking CENVAT Credit of duty/tax paid on inputs and input services has been increased from six months to one year. [Notification No.6/2015-Central Excise (N.T.), dated 01.03.2015 refers].
Direct despatch of goods : Facility of direct dispatch of goods by registered dealer from seller to customer’s premises has been provided. Similar facility has also been allowed in respect of job-workers. Registered importer can also send goods directly to customer from the port of importation. [Notification No.10/2015-Central Excise (N.T.), dated 01.03.2015 refers]. To add clarity to the issue – whether a dealer who is not issuing CENVATable invoice needs to take registration and bring goods to his godown, a Circular was issued to clarify that such dealers need not take registration or bring goods to the godown. [Circular No.1003/10/2015-CX, dated 05.05.2015 refers].
Rationalisation of penal provisions : Penalty provisions in Central Excise have been rationalised to encourage compliance and early dispute resolution. [Sections 93, 94, of the Finance Act, 2015 refer].
Payment of arrears in instalments : Instructions have been issued to allow Chief Commissioners, Commissioners to allow payment of arrears in instalments. [Circular No.996/03/2015-CX dated 28.02.2015 refers].
Withdrawal of Prosecution in certain circumstances : Instructions have been issued providing for withdrawal of prosecution with approval of the Chief Commissioner in cases where the adjudication proceeding as well as prosecution were launched on identical grounds and the person concerned has been exonerated in the adjudication proceeding on merits. [Circular No.998/05/2015-CX dated 28.02.2015 refers].


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