Return filing

[Dhaval Shah]

We are SSI unit availing cenvat benifit. Is it require to file return monthly or quarterly?

AI Summary

SSI Units Must File Monthly Returns When Using CENVAT Against Excise; Exports Excluded from Credit Claims. A small-scale industry (SSI) unit inquiring about the frequency of return filing while availing CENVAT benefits received two responses. The first response indicated that if CENVAT benefits are being used against excise liability, filing a return is mandatory. The second response clarified that SSI units can claim CENVAT credit unless they are involved in exports, and monthly returns are required as long as the credits are being utilized.