Clean energy cess reporting: return deadline shifted to the second month after removals and revised Form I mandated. The amendment modifies rule 11 to require furnishing returns by the tenth day of the second month following the month of removals and inserts an illustrative example. It replaces Form I with a detailed Monthly Return for Removal of specified goods requiring mine wise and CETSH wise disclosure of registration details, quantities removed, cess rates, notification references, total cess payable, and comprehensive payment and adjustment particulars including challan CINs and source documents; it also prescribes a declaratory signature, acknowledgement, and instructions for centralized registration and related payment documentation.
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Clean energy cess reporting: return deadline shifted to the second month after removals and revised Form I mandated.
The amendment modifies rule 11 to require furnishing returns by the tenth day of the second month following the month of removals and inserts an illustrative example. It replaces Form I with a detailed Monthly Return for Removal of specified goods requiring mine wise and CETSH wise disclosure of registration details, quantities removed, cess rates, notification references, total cess payable, and comprehensive payment and adjustment particulars including challan CINs and source documents; it also prescribes a declaratory signature, acknowledgement, and instructions for centralized registration and related payment documentation.
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