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

Annual return filing deadlines: central excise due end of succeeding financial year; GST returns due later; that year exempt.
The operative filing rule: central excise annual returns are to be filed by the end of the succeeding financial year. For the transition to GST, the annual return for the immediately preceding financial year was not required to be filed; under GST the annual return follows a succeeding year cut off.