Annual return requirement suspended pending GST implementation; annual returns for non-GST goods may be required thereafter. Central Board amendments replaced Central Excise Forms ER-4 to ER-7 with a consolidated Annual Return under Central Excise, CENVAT Credit and Service Tax rules, originally requiring filing by 30 November; a Board circular deferred filing for the specified year due to impending GST implementation and stated that post-GST an annual return may be required for non-GST goods. Trade associations are asked to publicize the change and report implementation difficulties to local offices.
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 pending GST implementation; annual returns for non-GST goods may be required thereafter.
Central Board amendments replaced Central Excise Forms ER-4 to ER-7 with a consolidated Annual Return under Central Excise, CENVAT Credit and Service Tax rules, originally requiring filing by 30 November; a Board circular deferred filing for the specified year due to impending GST implementation and stated that post-GST an annual return may be required for non-GST goods. Trade associations are asked to publicize the change and report implementation difficulties to local offices.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
