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Filing of return

Rule 12 - Rule - Central Excise - Rule 12 - Rule 12. .- (1) Every assessee shall submit to the Superintendent of Central Excise a monthly return in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within ten days after the close of the month to which the return relates: 2[Provided that an assessee, manufacturing pan masala falling under tariff item 2106 90 20 or pan masala containing tobacco falling under tariff item 2403 99 90, .....

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ry, the address of the premises to which the goods are dispatched from the factory shall also be provided.] 10[****] 6[11[Provided further that] where an assessee is eligible to avail of the exemption under a notification based on the value of clearances in a financial year, he shall file a quarterly return in the form specified, by notification, by the Board, of production and removal of goods and other relevant particulars within ten days after the close of the quarter to which the return rela .....

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vailing the exemption notification of the Government of India, Ministry of Finance (Department of Revenue) No. 49/2003-Central Excise, dated the 10th June, 2003 vide number G.S.R. 471(E), published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) dated the 10th June, 2003 or No. 50/2003-Central Excise, dated the 10th June, 2003 vide number G.S.R. 472(E), published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i), dated the 10th June, 2003, he .....

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bruary, 2008. ] 8[Provided also that, where an assessee is availing the exemption,- (i) under the notification No. 1/2011-Central Excise, dated the 1st March 2011; or (ii) in respect of goods falling under Sl.No.67, 128, 199(I), 21[199(II) ] and 200(I), of notification No. 12/2012-Central Excise, dated the 17th March, 2012; 22[and does not manufacture any other excisable goods other than those specified in the said notifications, he shall file a quarterly return in the form specified by notifica .....

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hstanding anything containing in sub-rule (1), every assessee shall submit to the Superintendent of Central Excise, an 15[Annual Return] for the preceding financial year to which the 16[return relates] in the form specified by notification by the Board by 30th day of November of the succeeding year. 7[***] (b) The Central Government may, by notification, and subject to such conditions or limitations as may be specified in such notification, specify assessee or class of assessees who may not requ .....

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by the Board. (4) Every assessee shall make available to the proper officer all the documents and records for verification as and when required by such officer. 9[(5) Every assessee other than assessees availing the exemption under notification No. 49/2003-Central Excise, dated the 10th June 2003 or notification No. 50/2003-Central Excise, dated the 10th June 2003, shall file electronically the return or the statement, as the case may be, specified in this rule.] 12[(6) Where any return 19[***] .....

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under the circumstances of special nature to be specified therein.] 20[(8)(a) An assessee, who has filed a return in the form referred to in sub-rule(1) within the date specified under that sub-rule or the second proviso thereto, may submit a revised return by the end of the calendar month in which the original return is filed. Explanation.- Where an assessee submits a revised return under clause (a), the relevant date for the purpose of recovery of Central Excise duty, if any, under section 11 .....

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3. Has been inserted vide Notification No. 38/2008 dated 29/9/2008 CE (NT) 4. Inserted vide notification no. 4/2010 CE(NT) dated 19-2-2010 with effect from 1-4-2010 Further, omitted vide notification no. 21/2011 CE(NT) dated 14-9-2011, before it was read as, Provided also that where an assessee has paid total duty of rupees ten lakh or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year, he shall file the monthly or quarterly return, as the case .....

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that where an assessee has paid total duty of rupees ten lakh or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year, he shall file the said Annual Financial Information Statement electronically: 8. Inserted vide notification no. 8/2011 CE(NT) dated 24.3.2011 Further Substituted vide Notification No.23/2012 - Central Excise (N.T.), dated 18/04/2012, before it was read as:- Provided also that, where an assessee is availing the exemption notifica .....

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er relevant particulars, within ten days after the close of the quarter to which the return relates. 9. Inserted vide notification no. 21/2011 CE(NT) dated 14-9-2011 10. Omitted vide notification no. 32/2011 CE(NT) dated 30-12-2012, before it was read as, Provided further that an assessee is- 5[(a) *****] (b) manufacturing processed yarn, unprocessed fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60 of First Schedule to the Tariff Act; or (c) manufacturing ready made garments fallin .....

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, before it was read as, Provided also that 12. Inserted vide Not. 08/2015 - Dated 28-2-2015, w.e.f. 1st day of March, 2015 13. Substituted vide Not. 23/2014 - Dated 6-8-2014. 14. Inserted vide Not. 25/2015 - Dated 9-12-2015 15. Substituted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1.4.2016, before it was read as, "Annual Financial Information Statement". 16. Substituted vide Not. 08/2016 - Dated 1-34-2016, w.e.f. 1.4.2016, before it was read as, statement relates 17. Inserted vide No .....

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