Changes implemented in CD return filing - Central Excise - TRADE FACILITY NO.07 /2016

OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE,CUSTOMS AND SERVICE TAX HYDERABAD II COMMISSIONERATE L.B.STADIUM ROAD BASHEERBAGH HYDERABAD-500 004. C.N0.1V/16/52/2016-CE (Tech) Dated. 22.08.2016 TRADE FACILITY NO. 07 /2016 Sub: Changes implemented in CD return filing- Reg. All the members of the Trade/ Industry, Trade associations and Chamber of Commerce are hereby informed that: Certain validations in the type of Central Excise returns being filed by the assessees have been implemented in ACES, Returns can now be filed purely based on the 'business category registered in ACES as indicated below: 1) ER2 return can be filed only by EOU/EHTP/STPI. 2) ER1/3/8 returns can be filed by manufacturers - only condition is that if the assessee has filed any one of these types of returns during the first three months, he will be allowed to file only the same type of return during the rest of the financial year. For if an assessee has filed ER3 for the first quarter, and is trying to file ER1 for July 2016, he will not be allowed to file ER1 and he shall file ER3 only for the rest of the financial year. 3) Dealer Returns can be filed only by Dealers/Importers. Till now, the system might have been allowing assessee to file any type of return irrespective of the business category. Hence the assessees may be requested to amend the registration and get it approved by the jurisdictional officers, if not already done, to suit the type of business carried on by the assessee. All the trade accociations are requested to bring the above information to all concerned. (A.R.S. KUMAR) COMMISSIONER.