Failure to file returns invites penalty; assessees urged to file returns online through ACES with available assistance. Central Excise and Service Tax assessees are required to file periodical returns and may file online via the ACES platform or using the offline utility; instructions, FAQs, a national helpline, an ACES service desk email and Taxpayer Service Centres are available to assist. Non-filing of returns attracts penalty under the Central Excise Rules, 2002 and the Service Tax Rules, 1994, and associations are requested to ensure members file returns by the due date to promote voluntary compliance.
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.
Failure to file returns invites penalty; assessees urged to file returns online through ACES with available assistance.
Central Excise and Service Tax assessees are required to file periodical returns and may file online via the ACES platform or using the offline utility; instructions, FAQs, a national helpline, an ACES service desk email and Taxpayer Service Centres are available to assist. Non-filing of returns attracts penalty under the Central Excise Rules, 2002 and the Service Tax Rules, 1994, and associations are requested to ensure members file returns by the due date to promote voluntary compliance.
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