Dealer Return

[Nirav Raval]

Dear Sir,

I want know how to file dealer return.

Nirav

[Rajagopalan Ranganathan]

Sir,

According to rule 9 (8) of Cenvat Credit Rules, 2004 a first stage dealer or a second stage dealer or a registered importer, as the case may be, shall submit within fifteen days from the close of each quarter of a year to the Superintendent of Central Excise, a return in the form specified, by notification, by the Board.

The format of the return is prescribed in Notification No.73/2003-CE (NT) dated 15.9.2003.

[Ganeshan Kalyani]

You can access the template in ACES for the return.

[Ganeshan Kalyani]

Thanks for ready link . It will help the queriest to learn and understand practically.

AI Summary

Dealer return filing required quarterly under Cenvat Credit Rules; prescribed format in notification and template available on ACES. A first-stage dealer, second-stage dealer or registered importer must submit a dealer return under rule 9(8) of the Cenvat Credit Rules, 2004 to the Superintendent of Central Excise within the prescribed quarterly timeframe; the return must follow the format specified by Board notification and an electronic template is available on the ACES platform.