Quarterly returns requirement: registered dealers must file pending returns or face registration cancellation and penalties. Registered first- and second-stage dealers under the Cenvat Credit Rules must submit the specified quarterly return within the prescribed time to the Superintendent of Central Excise; outstanding returns must be filed by the Commissionerate deadline or proceedings for cancellation of registration and penalties will be initiated. Dealers must file a NIL report if no transactions occurred in a quarter, and trade associations are requested to inform their members of these compliance obligations.
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.
Quarterly returns requirement: registered dealers must file pending returns or face registration cancellation and penalties.
Registered first- and second-stage dealers under the Cenvat Credit Rules must submit the specified quarterly return within the prescribed time to the Superintendent of Central Excise; outstanding returns must be filed by the Commissionerate deadline or proceedings for cancellation of registration and penalties will be initiated. Dealers must file a NIL report if no transactions occurred in a quarter, and trade associations are requested to inform their members of these compliance obligations.
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