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Rule 4 - Time for furnishing information return - Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016Extract 4. Time for furnishing information return .- The information return referred to in rule 3 shall be- (a) filed on or before the 31 st of December of the financial year following the financial year to which the return pertains: Provided that the Board, may, by way of an order, extend the date for filing such return for reasons to be recorded in writing in such order; (b) filed electronically, in Form AIRF, along with the Annexure of this Form, to the Directorate General of Systems and Data Management: Provided that the Board, may by way of an order, designate an officer in the office of the Directorate General of Systems and Data Management, or any other officer or agency to receive the returns and may appoint an officer designated as the Annual Information Return-Administrator, not below the rank of the Commissioner of Central Excise and Service Tax, for the purposes of day to day administration of furnishing of the said information return including specification of the procedures, data structure, formats and standards for ensuring secure capture and transmission of data, evolving and implementing appropriate security, archival and retrieval policies: Provided further that till such time as the Board designates such an officer or agency for receiving the said information returns in the electronic format, or till such time the Annual Information Return-Administrator finalises the formats and standards for secure capture and transmission of data, the said returns may be filed in a computer readable media being a Compact Disc-Read Only Memory (CD-ROM) or a Digital Video Disc (DVD); (c) signed and verified by the person referred to in column (2) of the Table in rule 3.
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