Registration category requirement prompts jewellery manufacturers to amend registration so they can file the modified ER-8 return. The modified ER-8 return is being implemented on the ACES portal with a ticker prompting jewellery manufacturers to amend registration to the Business Category Jewellery; divisional offices must prioritise processing of such amendment requests and physical verification is not required at original registration or amendment.
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Provisions expressly mentioned in the judgment/order text.
Registration category requirement prompts jewellery manufacturers to amend registration so they can file the modified ER-8 return.
The modified ER-8 return is being implemented on the ACES portal with a ticker prompting jewellery manufacturers to amend registration to the Business Category Jewellery; divisional offices must prioritise processing of such amendment requests and physical verification is not required at original registration or amendment.
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