Filing of the return by the manufacturer of processed yarn, unprocessed fabrics and readymade garments. - Central Excise - 959/02/2012-CX. 6

Circular No. 959/02/2012-CX. 6 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi dated 18-1-2012 Subject : Filing of the return by the manufacturer of processed yarn, unprocessed fabrics and readymade garments. Notification No. 31/2011-Central Excise (N.T.), dated 30-12-2011 has been issued to amend Notification No. 16/2011-Central Excise (N.T.), dated 18th July, 2011 . Entry (D) has been added stating that manufacturers covered by second proviso of Rule 12(1) of Central Excise Rules, 2002 i.e. manufacturers of processed yarn, unprocessed fabrics and readymade garments shall file return in new ER-3 Form for the quarter 1st October, 2011 to 31st December, 2011. Simultaneously Rule 12(1) of Central Excise Rules, 2002 is being amended by Notification No. 32/2011-Central Excise (N.T.), dated 30-12-2011 omitting second proviso of the said rule w.e.f. 31-1-2012. 2. Consequent to these amendments :- (i) The assessees covered by second proviso of Central Excise Rules, 2002 , i.e. those engaged in the manufacturing of processed yarn, unprocessed fabrics and readymade garments as specified shall file Central Excise Returns on monthly basis under ER-1 Form pertaining to the month January, 2012 (to be filed in February, 2012) onwards. (ii) Such assessees shall file Central Excise Return in the revised ER-3 Form for the activities undertaken during 1st October, 2011 to December, 2011. This revised ER-3 form is not substantially different from the earlier ER-3 Form . 2. Based on the above changes, the assessees facing any difficulty in filing Central Excise Return, may be provided all necessary assistance. 3. Field Formations and Trade may also be informed suitably. 5. Hindi version will follow. [F. No. 201/06/2010-CX. 6]