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TMI BlogCombined Annual Return for Central Excise and Service Tax assessees - Draft CircularX X X X Extracts X X X X X X X X Extracts X X X X ..... Combined Annual Return for Central Excise and Service Tax assessees - Draft Circular X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise (All), Principal Chief/ Chief Commissioners of Service Tax (All), and Principal Chief/ Chief Commissioners of Central Excise and Service Tax (All). Sub: Combined Annual Return for Central Excise and Service Tax assessees-reg. Madam/ Sir, Kind attention is invited to Notification No. 08/2016-CE (N.T.) (SI. No. 5) dated 01.03.2016 and Notification No. 13/2016-CE (N.T.) (Sl. No.9) date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 01.03.2016 vide which Rule 12 of Central Excise Rules, 2002 and Rule 9A of CENVAT Credit Rules, 2004 respectively, were amended to replace the existing Central Excise forms ER-4 to ER-7 with an annual return form. On the service tax side, vide notification no. 19/2016-ST dated 01.03.2016, Rule 7 of the Service Tax Rules, 1994 has been amended to prescribe an annual return. Central Board of Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and Customs (Board) has been empowered in these rules to prescribe the format of the Annual Return form. 2. In pursuance of the said amendments, a common annual return form for Central Excise and Service Tax, along with instructions for filing the said return, has been prepared. The proposed annual return form shall consist of 3 parts viz. Part A, B and C. Part A consists of general information ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee, Part B deals with business related information of the assessee and Part C consists of detailed information (Annexure 1-7) to be filled by the assessee for reconciliation of return data with the financial statements. Detailed instructions for filing the said return have also been prepared and the same is annexed with the return. Part A, Part B and Part C (Annexure 2, 4, 5 and 7) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re common for both Central Excise and Service Tax. In Part C, Annexures 1, 3 and 6 are relevant for Central Excise assessees and Annexures I A and I B are relevant for Service Tax assessees. 3. It is requested that feedback may be provided by the departmental officers and the Members of Trade on the proposed annual return form by 20.08.2016 on the email id: rohan choudhary @nic.in. (ROHAN) Und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Secretary (CX.3)
Encl.: Annual Return Form with Instructions ( 26 pages) X X X X Extracts X X X X X X X X Extracts X X X X
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