What are the returns prescribed to be filed with the department?
Manufacturer – Monthly return by 10th of the subsequent month ( Quarterly for SSI units) Registered dealer – Quarterly return within 15 days of the closure of the quarter Service provider – Half yearly return – not later than the last day of the month following the half year Input service distributor – Half yearly return not later than the last day of the month following the half year period. All the above returns are to be filed with the Jurisdictional Range Superintendent of Central Excise. The above FAQs are only illustrative and the netizens are requested to go through the Cenvat Credit Rules 2004 for complete understanding of the scheme.
