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of <h1>Annual Information Returns Required for High-Value Transactions under Central Excise Act, 1944; Deadline December 31.</h1> The Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016, effective from April 1, 2016, mandate annual information returns for specified transactions under the Central Excise Act, 1944. Designated officers from the Reserve Bank of India and State Electricity Boards must report transactions exceeding specified thresholds using Form AIRF. Returns must be filed electronically by December 31 of the following financial year, with provisions for extensions. The Central Board of Excise and Customs oversees the process, ensuring secure data handling. Returns may be submitted on CD-ROM or DVD until electronic systems are fully operational.
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