Input service distributor filing obligation requires half yearly returns to jurisdictional superintendent within month following the half year. Under the substituted sub rule (10), an input service distributor must furnish a half yearly return, in a form to be specified by the Board, to the jurisdictional Superintendent of Central Excise giving details of credit received and distributed during the half year and submit it not later than the last day of the month following that half year period.
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Input service distributor filing obligation requires half yearly returns to jurisdictional superintendent within month following the half year.
Under the substituted sub rule (10), an input service distributor must furnish a half yearly return, in a form to be specified by the Board, to the jurisdictional Superintendent of Central Excise giving details of credit received and distributed during the half year and submit it not later than the last day of the month following that half year period.
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