Is Submission of Physical Copy a Must when Returns are filed Online

[Srivatsan Krishnamachari]

 

Dear Gentlemen,

We are a large Tax payer Unit and hence have been filing  monthly returns online on or before 10th of the succeding month. The Department officials insist for submission of Physical Copies of the Returns too. My Query is once it becomes mandatory on an LTU for filing E-Returns; is it a must that a Physical copy also to be submitted.

Please enlighten with your clarification.

Regards,

K.Srivatsan

[NEERAJ KUMAR, RANCHI]

Dear Mr srivastan,

Have ever central excise people sent you a letter asking for such physical copy of return, have ever a notice been issued to you for non submission of physical copy of return. I am sure its not. It is itself an answer of your question, they may be asking it for the purpose of their help in scrutiny of return, It is not any issue at all.

regards

Neeraj

[DEEPAK SHARMA]

Once a assessee submited their return by online, there is not need to submit hard copy of return to the department as per Trade Notice No. 01/2009-2010.(Delhi Comm.) however, departmental officer is asking the same, only to save his ink and paper or your monthly meeting may committed.

[YAGAY andSUN]

In my opinion, though there is no llegal requirement to submit physical copy of the returns which were filed online, however, there is no harm to submit it to the concerned authority.

AI Summary

Submission of physical copies of e-filed returns is not legally required; departments may request them for scrutiny. There is no legal requirement to submit a physical copy once central excise returns are filed online; Trade Notice No. 01/2009-2010 (Delhi) supports that online filing removes the need for hard-copy submission. Departments may request printed copies for scrutiny or administrative convenience, but such requests are procedural and do not create a statutory obligation; voluntary submission is permissible to aid review.