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Issue ID: 110144
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NEW ANNUAL RETURN

Date 05 Apr 2016
Replies 3 Replies
Views 13204 Views
Asked by
Annual return requirement: all assessees must file annual returns unless exempted by government notification under central excise rules.
Every assessee must submit an annual return for the preceding financial year to the Superintendent of Central Excise in the form specified by Board notification, with rule 12(2)(b) permitting the Central Government to exempt classes of assessees by notification; rule 9A of the Cenvat Credit Rules applies the central excise annual return provisions mutatis mutandis to manufacturers and service providers. (AI Summary)

WOULD THERE BE ANY DUTY PAID SLAB I.E WHO IS REQUIRED TO FILE NEW ANNUAL RETURNS W.E.F. 01/04/2016 OR ALL THE ASSESSEES HAVE TO FILE THESE RETURNS.

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