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NEW ANNUAL RETURN

Central Excise - Started By: - MINESH SHAH - Dated:- 5-4-2016 Last Replied Date:- 5-4-2016 - WOULD THERE BE ANY DUTY PAID SLAB I.E WHO IS REQUIRED TO FILE S W.E.F. 01/04/2016 OR ALL THE ASSESSEES HAVE TO FILE THESE RETURNS. - Reply By Rajagopalan Ranganathan - The Reply = Sir, The annual return is to be filed on or before 30.11.2016 and not w.e.f. 1.4.2016. As per rule 12 (2) (a) of Central Excise Rules, 2002 as amended by Not. 08/2016 - Dated 1-3-2016, w.e.f. 1.4.2016 every assessee shall submi .....

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milarly as per rule 9 A of Cenvat Credit Rules, 2004 as amended by Not. 13/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016, states that (1) A manufacturer of final products or provider of output services, shall submit to the Superintendent of Central Excise an annual return for each financial year, by the 30th day of November of the succeeding year, in the form as specified by a notification by the Board. (2) The provisions of rule 12 of the Central Excise Rules, 2002, in so far as they relate to .....

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