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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
North Block, New Delhi
Circular No. 1050/38/2016-CX
Dated the 8th of November, 2016
To,
The Principal Chief Commissioners/ Chief Commissioners of Central Excise (All)
The Principal Chief Commissioners/ Chief Commissioners of Central Excise and
Service Tax (All)
The Principal Chief Commissioners/ Chief Commissioners of Service Tax (All)
The Principal Chief Commissioners/ Chief Commissioners of Customs (All)
The Directors General (All)
Sub: Combined Annual Return Form for Central Excise and Service
Tax-reg.
Madam/ Sir,
Kind attention is invited to Notification No. 8/2016-CE(N.T.) (SI.NO.5) dated
01.03.2016 and Notification No.13/2016-CE(N.T.) (Sl.NO.9) dated 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 was amended to prescribe an annual return. In terms of Rule 12 of Central
Excise Rules, 2002 and Rule 7 of the Service Tax Rules, 1994, the format of the
Annual Return, which was required to be filed by 30th day of November, was to be
specified by the Board by notification.
2. In view of impending implementation of Goods & Services Tax (GST) it has
been decided that, the aforesaid Annual Return shall not be required to be filed
for the year 2015-16, which is due to be filed by 30.11.2016. After
implementation of GST, Annual Return for non-GST goods only may be required. A
final view on the same would be taken after due consultation with the trade.
3. Trade may be suitably informed that the aforesaid Combined Annual Return
for 2015-16 is not required to be filed. Difficulties, if any, in the
implementation of above Circular may be brought to the notice of the Board.
Hindi version will follow.
(Shankar Prasad Sarma)
Under Secretary to the Govt. of India
F. No, 207/05/2014-CX.6
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