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    <title>Combined Annual Return Form for Central Excise and Service Tax</title>
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    <description>Central Board amendments replaced Central Excise Forms ER-4 to ER-7 with a consolidated Annual Return under Central Excise, CENVAT Credit and Service Tax rules, originally requiring filing by 30 November; a Board circular deferred filing for the specified year due to impending GST implementation and stated that post-GST an annual return may be required for non-GST goods. Trade associations are asked to publicize the change and report implementation difficulties to local offices.</description>
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      <description>Central Board amendments replaced Central Excise Forms ER-4 to ER-7 with a consolidated Annual Return under Central Excise, CENVAT Credit and Service Tax rules, originally requiring filing by 30 November; a Board circular deferred filing for the specified year due to impending GST implementation and stated that post-GST an annual return may be required for non-GST goods. Trade associations are asked to publicize the change and report implementation difficulties to local offices.</description>
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