ER-8 return requirement for jewellery manufacturers: register under jewellery category and seek amendment to enable filing. Jewellery manufacturers must file a modified ER-8 return available in ACES; a ticker will alert assesses not registered under the Business category 'Jewellery -- 7113' to submit registration amendments. Jurisdictional officers should prioritise processing these amendment requests to permit ER-8 filing. Physical verification is not required at original registration or amendment. Trade associations should inform concerned members.
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.
ER-8 return requirement for jewellery manufacturers: register under jewellery category and seek amendment to enable filing.
Jewellery manufacturers must file a modified ER-8 return available in ACES; a ticker will alert assesses not registered under the Business category "Jewellery -- 7113" to submit registration amendments. Jurisdictional officers should prioritise processing these amendment requests to permit ER-8 filing. Physical verification is not required at original registration or amendment. Trade associations should inform concerned members.
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