Return filing validation: business-category determines permissible return types; assessees must align ACES registration immediately. ACES now validates return types against the taxpayer's registered business category: ER2 restricted to export/special-scheme units, dealer returns restricted to dealers/importers, and manufacturers limited to ER1/ER3/ER8 with a requirement to maintain the same selected return type for the remainder of the financial year; affected taxpayers must amend ACES registration and obtain jurisdictional approval.
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.
ACES now validates return types against the taxpayer's registered business category: ER2 restricted to export/special-scheme units, dealer returns restricted to dealers/importers, and manufacturers limited to ER1/ER3/ER8 with a requirement to maintain the same selected return type for the remainder of the financial year; affected taxpayers must amend ACES registration and obtain jurisdictional approval.
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