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TMI BlogService Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016X X X X Extracts X X X X X X X X Extracts X X X X ..... y be called the Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016. (2) They shall come into force from the 1st day of April, 2016. 2. Definitions .- (1) In these rules, unless the context otherwise requires,- (a) Aggregate value of clearances has the same meaning as assigned to it in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 9/2003-Central Excise dated the 1st March 2003, published vide number G.S.R. 139, dated the 1st March , 2003 ; (b) Board means the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963); (c) Digital signature has the same meaning as assigned to it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the receipt of services declared under purpose codes, namely, S0017, S0205, S0207, S0211, S0213, S0402, S0403, S0404, S0502, S0602, S0603, S0604, S0701, S0702, S0703, S0801, S0802, S0803, S0804, S0901, S1002, S1003, S1005, S1006, S1007, S1008, S1009, S1101 for such entities whose value of remittances aggregates to more than fifty lakh rupees in a financial year to which the return pertains. AIRA-I 2 An officer of a State Electricity Board or an electricity distribution or transmission licensee under the Electricity Act 2003, or any other entity entrusted with such functions by the Central Government or State Government, who is duly authorised by such State Electricity Board or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formation Return-Administrator, not below the rank of the Commissioner of Central Excise and Service Tax, for the purposes of day to day administration of furnishing of the said information return including specification of the procedures, data structure, formats and standards for ensuring secure capture and transmission of data, evolving and implementing appropriate security, archival and retrieval policies: Provided further that till such time as the Board designates such an officer or agency for receiving the said information returns in the electronic format, or till such time the Annual Information Return-Administrator finalises the formats and standards for secure capture and transmission of data, the said returns may be filed in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) Road/Street/Lane (iv) Village / Area / Lane (v) Block/Taluk/Sub-Division/Town (vi) Post office (vii) City/District ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rupee (Amount only) Name Amount Annexure AIRA-II ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NACHAL PRADESH 21. MEGHALAYA 04. ASSAM 22. MIZORAM 05. BIHAR 23. NAGALAND 06. CHANDIGARH 24. ORISSA 07. DADRA AND NAGAR HAVELI 25. PONDICHERRY 08. DAMAN AND DIU 26. PUNJAB 09. DELHI 27. RAJASTHAN ..... X X X X Extracts X X X X X X X X Extracts X X X X
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