Specification of 17th August, 2016 as the date on which clause (v) of rule 5 and rule 6 of Central Excise (Amendment) Rules, 2016 notified by Notification No. 8/2016- Central Excise (NT) dated 1st March, 2016, shall come into force

The Central Government in Budget 2016, inserted a new sub-rule 12(8) & Rule 17(7) in the Central Excise Rules, 2002 which were to be effective from a date to be notified by the Government. They read as follows:

“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.

(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.

Rule 17(7):

(7) An assessee, who has filed a return in the form referred to in sub-rule (3) within the date specified under that sub-rule, may submit a revised return by the end of the calendar month in which the original return is filed.

Central Government vide Notification No. 42/2016- Central Excise (N. T.), Dated: August 11, 2016 has notified 17th August 2016 as the effective date for these sub-rules.

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 42/2016- Central Excise (N.T.)

New Delhi, the 11th August, 2016

G.S.R._ (E). – In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944), the Central Government hereby specifies the 17th day of August, 2016 as the date on which the provisions of clause (v) of rule 5 and rule 6 of Central Excise (Amendment) Rules, 2016 notified by Notification No. 8/2016-Central Excise (N.T) dated the 1st March, 2016, published in the Gazette of India, Extraordinary, vide number G.S.R. 239 (E), dated 1st March, 2016 shall come into force.

F.No. 210/04/2016-CX.6

(Shankar Prasad Sarma)

Under Secretary to the Government of India

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