CAS-4 certificate deadlines require issuance by December 31 following the financial year to enable provisional assessment. Assessees must issue CAS-4 certificates for the financial year ending 31 March by 31 December of the following financial year to enable calculation of cost of production for captively consumed goods; assessing officers must then finalize provisional assessments expeditiously and jurisdictional commissioners shall provide trade facilitation, with implementation difficulties to be reported 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.
CAS-4 certificate deadlines require issuance by December 31 following the financial year to enable provisional assessment.
Assessees must issue CAS-4 certificates for the financial year ending 31 March by 31 December of the following financial year to enable calculation of cost of production for captively consumed goods; assessing officers must then finalize provisional assessments expeditiously and jurisdictional commissioners shall provide trade facilitation, with implementation difficulties to be reported to the Board.
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