Quarterly return requirements: specified invoice and credit-document details required from dealers and registered importers each quarter with signature.

Quarterly return under sub-rule (8) of rule 9 obliges first-stage dealers, second-stage dealers and registered importers to submit name, excise registration number and address, and to tabulate invoice particulars for supplied goods-principal item, description, Central Excise Tariff Heading, quantity and duty amount-and the documents supporting passed input credit, including invoice/bill of entry details, name and address of supplier (or 'Self' for registered importers), principal item, tariff heading and duty amount; the form must be dated, signed and bear the signatory's name, designation and seal.

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