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of <h1>New Simplified Tax Return Formats for Manufacturers and Export Units Effective October 1, 2003.</h1> The circular announces the introduction of simplified, unified return formats for monthly and quarterly filings by SSI/Non-SSI manufacturers, Export Oriented Units, and registered dealers, effective October 1, 2003. The new format reduces details required and allows online filing, aiding in automation and statistical analysis. Manufacturers will now file a single return, consolidating production, clearance, and CENVAT availment. Export Oriented Units must include details of goods manufactured and exported under bond, and inputs received duty-free. Full CENVAT credit on Moulds and Dies is available in the first year of acquisition. These changes aim to simplify tax procedures and reduce transaction costs.
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