Quarterly return obligations for controlled substances require registration, detailed manufacture and sale records, and timely certified filing. Form-E requires manufacturers of Schedule-A controlled substances to report registration number, manufacturer name and address, substance identity, opening and closing balances, and detailed manufacture and sale entries (date, quantity in kilograms, buyer details, consignment note numbers and totals). The filer must state timeliness of submission, record any fine for delay, certify accuracy, submit separate returns for each substance to the Zonal Director of the Narcotics Control Bureau, and use the Narcotics Commissioner's No Objection Certificate number and date for import/export in place of a registration number.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Quarterly return obligations for controlled substances require registration, detailed manufacture and sale records, and timely certified filing.
Form-E requires manufacturers of Schedule-A controlled substances to report registration number, manufacturer name and address, substance identity, opening and closing balances, and detailed manufacture and sale entries (date, quantity in kilograms, buyer details, consignment note numbers and totals). The filer must state timeliness of submission, record any fine for delay, certify accuracy, submit separate returns for each substance to the Zonal Director of the Narcotics Control Bureau, and use the Narcotics Commissioner's No Objection Certificate number and date for import/export in place of a registration number.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
