Circular No. 747/63/2003-Central Excise

22nd September, 2003

F.No. 201/6/2002-CX-6 (Pt. II)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

Subject : Notifications 69/2003-CE (NT) to 73/2003-CE (NT) -Introduction of new formats of monthly/quarterly return to be filed by SSI/Non SSI manufacturers, Export Oriented units and Registered dealers- reg, 

I am directed to refer to the notifications 69/2003-CE (NT) to 73/2003-CE (NT) all dated 15th September, 2003 on the  subject cited above and to say that as a measure towards simplification of indirect tax procedures with the objective of reducing the complexities and the transaction cost, the monthly/ quarterly returns to be filed by the manufacturer of excisable goods have been reduced to a unified , single and a simplified one page return.   Notifications giving effect to these new formats w.e.f. 1.10.2003 have already been issued. The details of the formats of the returns are available in CBEC website

2.  At present, the manufacturer of excisable goods registered with the Central Excise Department are required to file two returns, one return for production and clearance of manufactured goods and another for CENVAT availment. It has now been decided to reduce the number of returns filed by an assessee to a single return and also introduce a simplified single page return.  It may be noted that the said return format has been made less rigorous by substantially reducing the no. of details required to be furnished in the return. Further, in the new return, details of information about the excisable goods manufactured by an assessee is required to be furnished based on the six digits sub-heading level of Central Excise Tariff Act, 1985 and not on description of goods. This shall facilitate on line filing of returns and use of automation for collection, compilation and analysis of trade statistics. Wide publicity may be given to the new format of returns. Commissioners are also advised to guide the trade suitably in case of  any difficulty.

3. The new returns will come into force from 1st October, 2003. It may be clarified that the monthly return of excisable goods required to be filed by 10th of November, 2003 for the month of October, 2003 and the quarterly return for the quarter ending December, 2003 shall be required to be filed in the new format.

4. Certain other changes in Central Excise Rules, 2002 and CENVAT Credit Rules, 2002 have been carried out which may be gone through. Now the Export Oriented units shall also be required to give details of the goods manufactured and exported under bond as well as the inputs and capital goods received without payment of duty in the monthly return filed by them. It may also be noted that full CENVAT credit of the duty paid on Moulds and Dies shall now be available to the manufacturer in the first year of acquisition itself. However credit on the moulds and dies received in the factory already before this amendment  may be allowed as per the provisions existing earlier.

5.  Trade and field formations may please be informed suitably.

6.  Receipt of the circular may be acknowledged.

7.  Hindi version will follow.

Vijay Mohan Jain
Under Secretary to the Govt. of India

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