Annual return requirement suspended for combined central excise and service tax filings pending GST implementation. 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.
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.
Annual return requirement suspended for combined central excise and service tax filings pending GST implementation.
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.
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