Taxable persons must file self-declarations of machines and processes, update changes, and permit verification for cess calculation. Taxable persons must file a prescribed self-declaration listing machines or processes and parameters for cess computation, update it when parameters change, and file within fifteen days of new installations. Declared parameters are subject to calibration, verification and confirmation by a proper officer with Joint Commissioner approval and after affording a reasonable opportunity to be heard; verified parameters govern cess calculation. Taxable persons must comply with prescribed oversight, monitoring or verification mechanisms to ensure reporting accuracy.
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Provisions expressly mentioned in the judgment/order text.
Taxable persons must file self-declarations of machines and processes, update changes, and permit verification for cess calculation.
Taxable persons must file a prescribed self-declaration listing machines or processes and parameters for cess computation, update it when parameters change, and file within fifteen days of new installations. Declared parameters are subject to calibration, verification and confirmation by a proper officer with Joint Commissioner approval and after affording a reasonable opportunity to be heard; verified parameters govern cess calculation. Taxable persons must comply with prescribed oversight, monitoring or verification mechanisms to ensure reporting accuracy.
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