Excise Annual return

[NagaPhaneendraBabu Kondaveeti]

Dear Expert ,

Can i know from which date new form of annual return filing applicabe

Thanks

[KASTURI SETHI]

Last date of filing annual return is 30 th Nov. of succeeding financial year. However, for 15-16 it was not required to be filed because of GST. In GST it would be 31 st December of succeeding financial year. Also read Circular:-

Annual Return Form for Central Excise and Service Tax not required to be filed for year 2015-16

Circular No. 1050/38/2016-CX, dated 8-11-2016

AI Summary

New Annual Return Filing Date for Central Excise Set for November 30; 2015-16 Exempt Due to GST Transition. An individual inquired about the applicability date for the new form of annual return filing for Central Excise. An expert responded, stating that the last date for filing the annual return is November 30th of the succeeding financial year. However, for the financial year 2015-16, filing was not required due to the introduction of GST, which sets the deadline as December 31st of the succeeding year. The expert referenced Circular No. 1050/38/2016-CX, dated November 8, 2016, which clarified that the annual return form for Central Excise and Service Tax was not required for 2015-16.