Central Excise Registration Online: Who Must Register, Procedure and Documents in 2026

Central Excise in India is no longer the broad manufacturing levy that existed before GST. From 1 July 2017, GST replaced Central Excise for most goods, while the Central Excise Act, 1944 and the Central Excise Rules, 2017 continue to operate for goods and situations that remain within the Central Excise framework. Businesses dealing with such excisable goods should first confirm whether the particular goods, activity and premises require registration before filing an application.

Important 2026 update: Do not use the old www.aces.gov.in instructions as a current filing route. CBIC states that the old ACES material is an archive and directs Central Excise and Service Tax taxpayers to use the ACES (CE&ST) Login available through the CBIC-GST portal. Current filing advisories are published on the CBIC ACES advisories page.
Contents

Applicable law: Section 6 and Rule 9 of the Central Excise Rules, 2017

Section 6 of the Central Excise Act, 1944 is the statutory basis for registration of prescribed persons engaged in specified activities involving excisable goods. The detailed registration requirement is contained in Rule 9 of the Central Excise Rules, 2017.

Rule 9 provides, in substance, that every person who produces or manufactures excisable goods, carries on trade in such goods, holds a private store-room or warehouse, otherwise uses excisable goods, or is an importer issuing an invoice on which CENVAT credit can be taken, must obtain registration. The Board may, however, exempt specified persons or classes of persons from registration by notification and may prescribe conditions, safeguards and procedure.

The 2017 Rules superseded the Central Excise Rules, 2002 from 1 July 2017. Therefore, references in older guides to registration under Rule 9 of the 2002 Rules should not be treated as the current governing rule.

Who is required to obtain Central Excise registration?

Registration should be examined where a person carries on an activity covered by Rule 9 in relation to goods that continue to be excisable. Depending on the applicable notification and business model, this can include:

  • a producer or manufacturer of excisable goods;
  • a person carrying on trade in excisable goods where registration is required;
  • a person operating a private store-room or warehouse for excisable goods;
  • a person otherwise using excisable goods in a manner covered by the rules; and
  • an importer who issues an invoice on which CENVAT credit can be taken, where the provision remains applicable.
Check exemptions before applying: Rule 9 itself authorises CBIC to exempt specified persons or classes of persons from registration. Registration liability should therefore be checked against the current tariff position, exemption notifications, special-procedure notifications and CBIC advisories applicable to the goods concerned.

Central Excise after GST: why the old general registration guidance is outdated

GST substantially replaced Central Excise from 1 July 2017. Under section 9(2) of the Central Goods and Services Tax Act, 2017, GST on petroleum crude, high speed diesel, motor spirit (petrol), natural gas and aviation turbine fuel is deferred until a date notified on the recommendation of the GST Council. Central Excise also continues to have relevance to specified tobacco and other notified products and levies under the Central Excise law and related Finance Act provisions.

Accordingly, a general statement that every manufacturer must obtain Central Excise registration is no longer correct. A manufacturer should first identify the tariff classification and applicable levy for the goods manufactured.

Special 2026 compliance for specified tobacco products

CBIC introduced additional electronic compliance in 2026 for manufacturers of notified chewing tobacco, jarda scented tobacco and gutkha covered by the packaging-capacity based levy. CBIC advisories refer to declaration filing in FORM CE DEC-01, payment-related filing in FORM CE PMT-01, and electronic sealing/de-sealing intimations in FORM CE INT-01 and FORM CE INT-02. Businesses in these sectors should follow the latest CBIC advisory applicable to the notified goods instead of relying on older general ACES instructions.

How to apply for Central Excise registration online

The current online route is through the integrated CBIC taxpayer portal. The exact screens and declarations can vary with the taxpayer category and the applicable Central Excise procedure, but the practical sequence is generally as follows:

  1. Open the official CBIC-GST portal.
  2. Use the ACES (CE&ST) Login for Central Excise transactions.
  3. For a new taxpayer, follow the current registration option and instructions displayed in the taxpayer portal. Existing taxpayers should use their migrated credentials or the account-recovery facility, as applicable.
  4. Enter PAN, constitution, contact details, business and premises details, jurisdiction, excisable goods and other information required by the online form.
  5. Upload or furnish the supporting documents and declarations prescribed for the category concerned.
  6. Submit the application electronically and retain the acknowledgement/reference generated by the portal.
  7. Respond to any verification or document requirement raised by the jurisdictional Central Excise officer.

CBIC has also introduced two-factor authentication for Central Excise taxpayers in 2026. Users should follow the current login advisory displayed on the CBIC portal.

Documents commonly required for Central Excise registration

The exact document set depends on the applicant, premises and notified procedure. Common identification and business records may include the following:

Document / information Purpose
PAN of the applicant/entity Primary tax identity for registration and portal validation.
Constitution documents Certificate of incorporation, partnership deed or other proof of legal constitution, as applicable.
Proof of address of the premises Ownership document, lease/rent agreement, utility bill or other acceptable premises proof.
Authorised signatory details Identity, contact details and authorisation/board resolution, where applicable.
Bank and contact information Details required by the portal or jurisdictional authority for taxpayer records.
Description/classification of excisable goods To identify the goods, tariff heading and applicable levy/procedure.
Sector-specific declarations or certificates Required where a special procedure or notification applies, including specified tobacco-sector compliance.

For a separate explanation of supporting records, see: What documents are necessary for Central Excise Registration?

Penalty for manufacture or storage without required registration

The earlier page referred to Rule 25 of the Central Excise Rules, 2002. Under the current Central Excise Rules, 2017, the relevant confiscation and penalty provision is Rule 28.

Rule 28 covers, among other contraventions, manufacture, production or storage of excisable goods without applying for the registration certificate required under section 6 of the Central Excise Act, 1944. The goods may be liable to confiscation and the person concerned may be liable to a penalty not exceeding the duty on the excisable goods involved or Rs. 5,000, whichever is greater, subject to the Act, the facts of the case and observance of principles of natural justice.

More serious conduct may also attract provisions of the Central Excise Act, including duty recovery, interest and other penal or prosecution provisions where their statutory conditions are met. The consequences should therefore be assessed from the current Act, Rules and applicable notification rather than from old pre-GST summaries.

Registration where premises are separated or occupied by different persons

Central Excise registration has historically been premises-based, but the treatment of adjoining or separated premises and multiple occupants depends on the current registration procedure, the physical and functional facts, and any applicable notification or permission. Where factory premises are divided by a public road, canal or railway line, or where more than one legal person operates from the same location, the applicant should disclose the facts correctly in the online application and confirm the position with the jurisdictional Central Excise authority if the portal does not clearly resolve the issue.

Practical point: Before submitting a new registration, confirm (1) that the goods are presently subject to Central Excise, (2) whether an exemption from registration applies, (3) the correct jurisdiction, and (4) whether a special procedure or 2026 sector-specific declaration applies.

Official resources

This article is a general guide. Central Excise liability and registration depend on the goods, tariff classification, notifications, exemptions and special procedures applicable on the relevant date.