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    <description>The operative filing rule: central excise annual returns are to be filed by the end of the succeeding financial year. For the transition to GST, the annual return for the immediately preceding financial year was not required to be filed; under GST the annual return follows a succeeding year cut off.</description>
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      <description>The operative filing rule: central excise annual returns are to be filed by the end of the succeeding financial year. For the transition to GST, the annual return for the immediately preceding financial year was not required to be filed; under GST the annual return follows a succeeding year cut off.</description>
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