Annexure “D”

EST Registration Form

EST Return for Central Excise and Service Tax

EST registration and return rules for central excise and service tax, including CENVAT accounting and payment reporting requirements. EST Registration requires businesses to provide identification, constitution, PAN, existing indirect tax registrations, investment details for excise eligibility, premises and contact particulars, bank account details, authorized signatory information, and a list of goods and output services with applicable classifications. The EST Return requires periodic reporting of taxable periods and registration numbers, computation of duty and service tax payable (including exemptions and rates), detailed CENVAT credit accounting (opening balances, credits on inputs, capital goods, input services, special credits, utilizations and closing balances), itemised payment particulars for duties and cesses, and a verification declaration.