Annual Return requirement suspended for the 2015-16 excise and service tax period owing to GST implementation. Amendments replaced Central Excise Forms ER 4 to ER 7 with an Annual Return and amended Rule 7 of the Service Tax Rules to prescribe an annual return. Due to GST implementation, the Board directed that the prescribed Annual Return need not be filed for the year 2015-16; relevant circulars and notifications are available on the department website and trade may report difficulties to the department.
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Provisions expressly mentioned in the judgment/order text.
Annual Return requirement suspended for the 2015-16 excise and service tax period owing to GST implementation.
Amendments replaced Central Excise Forms ER 4 to ER 7 with an Annual Return and amended Rule 7 of the Service Tax Rules to prescribe an annual return. Due to GST implementation, the Board directed that the prescribed Annual Return need not be filed for the year 2015-16; relevant circulars and notifications are available on the department website and trade may report difficulties to the department.
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