CENVAT monthly return requires itemised opening, receipts, exports and closing balances with declarant verification and signature. Proforma monthly return for CENVAT credit requires an itemised table of opening balance, receipts, total, quantity exported and closing balance with separate entries for each variety of goods, and a mandatory declarant verification comparing particulars with factory records, including signature, place, date and seal.
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Provisions expressly mentioned in the judgment/order text.
CENVAT monthly return requires itemised opening, receipts, exports and closing balances with declarant verification and signature.
Proforma monthly return for CENVAT credit requires an itemised table of opening balance, receipts, total, quantity exported and closing balance with separate entries for each variety of goods, and a mandatory declarant verification comparing particulars with factory records, including signature, place, date and seal.
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