TaxTMI 
TaxTMI 
Filing of return
X X X X Extracts X X X X
X X X X Extracts X X X X
.... return relates, a statement summarizing,- (i) the purchase invoices for the month with the names and addresses of the suppliers of betel nut, tobacco and packing material along with the quantity of the said goods purchased; and (ii) the sales invoices for the month with the names and addresses of the buyers, description, quantity and value of goods sold by the assessee. Explanation: When the goods are not sold from the factory, the address of the premises to which the goods are dispatched from the factory shall also be provided.] &nbs....
X X X X Extracts X X X X
X X X X Extracts X X X X
....xcise, dated the 10th June, 2003 vide number G.S.R. 472(E), published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i), dated the 10th June, 2003, he shall file a quarterly return with the jurisdictional ^13[Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be], in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within twenty days after the close of the quarter to which the return relates and in case of goods produced and removed during the quarter ending on the 31st day of December, 2007, such return shall be submitted by the 20th February, 2008. ] ^8[Provided ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ied in such notification, specify assessee or class of assessees who may not require to submit such an ^15[Annual Return]. ^17 [(c) The provision of this sub-rule and clause (b) of sub-rule (8) shall mutatis mutandis apply to a hundred per cent. Export- Oriented Unit. ] ^18[(2A) ***] (3) The proper officer may on the basis of information contained in the return filed by the assessee under sub-rule (1), and after such further enquiry as he may consider necessary, scrutinize the correctness of the duty assessed by the assessee on the goods removed, in the manner to be prescribed by the Board. (4) Every assessee shall make available to the proper officer all the documents and records for verification as and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....who has filed Annual Return referred to in clause (a) of sub-rule (2) by the due date mentioned in clause (a) of that sub-rule, may submit a revised return within a period of one month from the date of submission of the said Annual Return.] *********************** Notes : 1. Has been inserted vide Notification No. 3/2008 CE (NT) dated 18/1/2008 2. Has been inserted vide NTF. NO. 03/2007-CE(N.T.), DT. 08/02/2007 3. Has been inserted vide Notification No. 38/2008 dated 29/9/2008 CE (NT) 4. Inserted vide notification no. 4/2010 CE(NT) dated 19-2-2010 with effect from 1-4-2010 Further, omitted vide notification no. 21/2011 CE(NT) dated 14-9-2011, before it was read as, "Provide....
X X X X Extracts X X X X
X X X X Extracts X X X X
....16(E) dated the 1st March, 2011 and does not manufacture any other excisable goods other than those specified in the said notification, he shall file a quarterly return in the form specified by notification by the Board, of production and removal of goods and other relevant particulars, within ten days after the close of the quarter to which the return relates." 9. Inserted vide notification no. 21/2011 CE(NT) dated 14-9-2011 10. Omitted vide notification no. 32/2011 CE(NT) dated 30-12-2012, before it was read as, "Provided further that an assessee is- ^5[(a) *****] (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....A)(a) Every assessee shall submit to the Superintendent of Central Excise, an Annual Installed Capacity Statement declaring the annual production capacity of the factory for the financial year to which the statement relates in the form specified by notification by the Board by 30th day of April of the succeeding financial year : Provided that for the year 2007-08, the said statement shall be furnished by 31st day of October, 2008. (b) The Central Government may, by notification, and subject to such conditions or limitations as may be specified in such notification, specify assessee or class of assessees who may not require to submit....