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<h1>Annual return requirement suspended for combined central excise and service tax filings pending GST implementation.</h1> In view of the impending implementation of GST, the Board has decided that the Combined Annual Return for the year 2015-16 need not be filed; after GST implementation an annual return may be required only for non-GST goods and a final decision will follow consultation with trade, with trade asked to report implementation difficulties to the Board.