Return of statutory return - technical reasons

[Guest]

Can central excise department return the statutory return on the grounds of technical reasons i.e. lacking of complete information/data (Annexure-19 for exported goods) to assessee who had filed the return? Inspite of asking revised return or additional information form the assessee?

[sudhir V S]

The incomplete returns can be rejected by the Dept. But not on the grounds of additional information. It is important to note that every field in the return has to be filled mandatorily.

AI Summary

Incomplete returns may be rejected; departments cannot return filings merely to seek additional information, and fields are mandatory. The response states that incomplete returns can be rejected by the department; the department should not return a filing solely to seek additional information. Every field in the statutory return must be filled mandatorily, and absence of required data renders the return incomplete and subject to rejection.