Annual Information Return requires specified remitter and consumer data, annexures, and authorised verification for service tax and central excise compliance. Annual Information Return under the Service Tax and Central Excise Rules, 2016 requires filers to provide identity and address details, financial year, class of person, and to submit Annexure AIRA-I (remittance details including PAN, foreign currency and rupee amounts) and Annexure AIRA-II (electricity consumer details, units consumed, and central excise registration). The return must be verified by an authorised signatory declaring the information true, and must follow prescribed entry conventions and state code listings.
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Provisions expressly mentioned in the judgment/order text.
Annual Information Return requires specified remitter and consumer data, annexures, and authorised verification for service tax and central excise compliance.
Annual Information Return under the Service Tax and Central Excise Rules, 2016 requires filers to provide identity and address details, financial year, class of person, and to submit Annexure AIRA-I (remittance details including PAN, foreign currency and rupee amounts) and Annexure AIRA-II (electricity consumer details, units consumed, and central excise registration). The return must be verified by an authorised signatory declaring the information true, and must follow prescribed entry conventions and state code listings.
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