CENVAT Returns - Reg.

[vinay wakde]

We are taking CENVAT credit on Input, Capital Goods & Input services. In terms of Rule 9(7) of  Cenvat Credit Rule, 2004, every assessee has to file CENVAT Returns to the office of the Superintendent, Central Excise, Range on or before 10th of every month. Kindly let us know whether this is still mandetory as per the Rule or   there is any change in the Rule subsequently, as our Excise Range officers are now not accepting these Returns.

Regards,

VINAY

[Guru Murthy]

Now Range Officer's are not responsible for mistakes/defaults in your cenvat returns. Now the responsiblity of checking cenvat returns lies with Audit offiers who will take audit  of your unit. Hence checking the correctness of your cenvat return primarily is with you. If at all, if there is any mistakes/defaults during audit, Audit officers will ask you to revese the cenvat credit and ask you to pay interest as per CCR 2004.

Hence the Range officers are not accepting Cenvat Returns.

[Vijay kumar]

Rule is still in force and such a return is mandatory. However, please note that it is nothing but part of the ER-1 return. If we look at the format of ER-1 return in the CBEC website, you can find that - See rule 12 of CCR and rule 9 of CCR. Accordingly, the ER-1 return which you file electronically before 10th of every month includes the return referred by you.

[ASHOK AMIN]

Yes, I also agree with you.

AI Summary

CENVAT return obligation remains mandatory; electronic monthly filing constitutes the return and auditors enforce compliance. CENVAT return filing remains mandatory and is fulfilled by the electronic monthly ER 1 return; Range officers are no longer the primary check and audit officers now review compliance, with audits able to require reversal of credits and payment of interest for detected defaults.