Rule 12 - Filing of return - Central Excise Rules, 2002

Rule 12. Filing of return.- (1) Every assessee shall submit to the Superintendent of Central Excise a monthly 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 month to which the return relates: 2 [ Provided that an assessee, manufacturing pan masala falling under tariff item 2106 90 20 or pan masala containing tobacco falling under tariff item 2403 99 90, shall also file, along with the return, for the month to which the said 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.] 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 other relevant particulars within ten days after the close of the quarter to which the return relates. Explanation 1. For the purposes of this proviso, it is hereby clarified that an assessee shall be eligible, if his aggregate value of clearances of all excisable goods for home consumption in the preceding financial year computed in the manner specified in the said notification did not exceed rupees four hundred lakhs. Explanation .2. The filing of returns as specified in this proviso shall be available to the assessee for the whole of the financial year.] 4 [****] 1 [Provided also that where an assessee is availing the exemption notification of the Government of India, Ministry of Finance (Department of Revenue) No. 49/2003-Central Excise, dated the 10th June, 2003 vide number G.S.R. 471(E), published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) dated the 10th June, 2003 or No. 50/2003-Central Excise, 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 also that, where an assessee is availing the exemption,- (i) under the notification No. 1/2011-Central Excise, dated the 1 st 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 17 th 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 quarter to which the return relates. Explanation . In the case of the assessee availing exemption under Sl. No. 199(I) and 199(II), of Notification No. 12/2012-Central excise, dated the 17th march, 2012, the date of submission of quarterly return for quarter ending on 31st March, 2016, and quarter ending on 30th June, 2016, shall be the 10th August, 2016.] ] (2) (a) Notwithstanding anything containing in sub-rule (1), every assessee shall submit to the Superintendent of Central Excise, an 15 [Annual Return] for the preceding financial year to which the 16 [return relates] in the form specified by notification by the Board by 30th day of November of the succeeding year. 7 [***] (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 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 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.] 14 [(7) The Central Board of Excise and Customs may, by an order extend the period specified in this rule by such period as deemed necessary under the circumstances of special nature to be specified therein.] 20 [(8)(a) An assessee, who has filed a return in the form referred to in sub-rule(1) within the date specified under that sub-rule or the second proviso thereto, may submit a revised return by the end of the calendar month in which the original return is filed. Explanation.- Where an assessee submits a revised return under clause (a), the relevant date for the purpose of recovery of Central Excise duty, if any, under section 11A of the Act shall be the date of submission of such revised return. (b) An assessee 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, Provided also that where an assessee has paid total duty of rupees ten lakh or more 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 the amount of duty paid by utilization of CENVAT credit in the preceding financial year, he shall file the said Annual Financial Information Statement electronically: 8. Inserted vide notification no. 8/2011 CE(NT) dated 24.3.2011 Further Substituted vide Notification No.23/2012 - Central Excise (N.T.), dated 18/04/2012 , before it was read as:- Provided also that, where an assessee is availing the exemption notification of the Government of India, Ministry of Finance (Department of Revenue) No. 1/2011-Central Excise, dated the 1st March, 2011, published in the Gazette of India, Extraordinary, Part-II, section 3, sub-section (i) vide number G.S.R. 116(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) *****] (b) manufacturing processed yarn, unprocessed fabrics falling under Chapter 50, 51, 52, 53, 54, 55, 58 or 60 of First Schedule to the Tariff Act; or (c) manufacturing ready made garments falling under Chapter 61 or 62 of First Schedule to the Tariff Act, 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, before it was read as, Annual Financial Information Statement . 16. Substituted vide Not. 08/2016 - Dated 1-34-2016 , w.e.f. 1.4.2016, before it was read as, statement relates 17. Inserted vide Not. 08/2016 - Dated 1-3-2016 w.e.f. 1.4.2016, 18. Omitted vide Not. 08/2016 - Dated 1-3-2016 , w.e.f. 1.4.2016, before it was read as, 3 [ (2A) (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 such an Annual Installed Capacity Statement.] 19. Omitted vide Not. 08/2016 - Dated 1-3-2016 , w.e.f. 1.4.2016, before it was read as, or Annual Financial Information Statement or Annual Installed Capacity Statement 20. Inserted vide Not. 08/2016 - Dated 1-3-2016 from the date to be notified. 21. Inserted vide Not. 35/2016 - Dated 26-7-2016 22. Substituted vide Not. 35/2016 - Dated 26-7-2016 before it was read as, 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 quarter to which the return relates.