TaxTMI 
TaxTMI 
Filing of return
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....ames 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.] 10[****] 6[11[Provided further that] where an assessee is eligible to avail of the exemption under a notification based on the value of clearances in a financial year, he shall file a quarterly return in the form specified, by notification, by the Board, of production and removal of goods and othe....
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....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 also that, where an assessee is availing the exemption,- (i) under the notification No. 1/2011-Central Excise, dated the 1st March 2011; or (ii) in respect of goods falling under Sl.No.67, 128, 199(I), 21[199(II) ] and 200(I), of notification No. 12/2012-Central Excise, dated the 17th March, 2012; 22[and does not manufacture any other excisable goods other than those specified in the said notifications, 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 qu....
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....ication as and when required by such officer. 9[(5) Every assessee other than assessees availing the exemption under notification No. 49/2003-Central Excise, dated the 10th June 2003 or notification No. 50/2003-Central Excise, dated the 10th June 2003, shall file electronically the return or the statement, as the case may be, specified in this rule.] 12[(6) Where any return 19[***] referred to in this rule is submitted by the assessee after due date as specified for every return or statements, the assessee shall pay to the credit of the Central Government, an amount calculated at the rate of one hundred rupees per day subject to a maximum of twenty thousand rupees for the period of delay in submission of each such return or statement.] ....
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....re including the amount of duty paid by utilization of CENVAT credit in the preceding financial year, he shall file the monthly or quarterly return, as the case may be, electronically:" 5. Omitted vide notification no. 5/2010 CE(NT) dated 27-2-2010, w.e.f. 1-4-2010before it was read as, "(a) availing the exemption under a notification based on value of clearances in a financial year; or 6. Inserted vide notification no. 5/2010 CE(NT) dated 27-2-2010, w.e.f. 1-4-2010 7. Inserted, vide Notification No. 20/2010-Central Excise (N.T.), dated 18.05.2010 Further, omitted vide notification no. 21/2011 CE(NT) dated 14-9-2011, before it was read as, "Provided that where an assessee has paid total duty of rupees ten lakh or more including....
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....which prior to 1st day of April, 2003 were eligible for an exemption under a notification based on value of clearances in a financial year he shall file a quarterly return in the form specified by notification be 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." 11 Substituted vide notification no. 32/2011 CE(NT) dated 30-12-2012, before it was read as, "Provided also that" 12. Inserted vide Not. 08/2015 - Dated 28-2-2015, w.e.f. 1st day of March, 2015 13. Substituted vide Not. 23/2014 - Dated 6-8-2014. 14. Inserted vide Not. 25/2015 - Dated 9-12-2015 15. Substituted vide Not. 08/2016 - Dated 1-3-2016, w.e.f. 1.4.2016, bef....