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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
INSTRUCTION
New Delhi. Dated the 6th June, 2016
To,
Principal Chief Commissioner of Central Excise/ Service Tax (All),
Chief Commissioner of Central Excise/ Service Tax (All),
Principal Commissioner of Central Excise/ Service Tax (All),
Webmaster, CBEC
Madam / Sir,
Sub: Instructions on Information returns to be furnished under
Notification No. 4/2016-ST dated 15.02.2016 - reg.
Attention is invited to
Notification No. 4/2016-ST dated 15.2.2016
by which the 'Service Tax and Central Excise (Furnishing of Annual Information
Return) Rules, 2016' has been notified.
2. As per Rule 3 of said Rules, a State Electricity Board or an electricity
distribution or transmission licensee under the Electricity Act 2003, or any
other entity entrusted with such functions by the Central Government or State
Government, who is duly authorised by such State Electricity Board or an
electricity distribution or transmission licensee or other entity (hereinafter
referred to as `State Electricity Agency'). as the case may be shall furnish
information return electronically under sub-section (1) of Section 15A of the
Central Excise Act, 1944. with regard to certain class of assessees in the form
prescribed as Form AIRF along with the Annexure to the said Form (AIRA-II).
3. It may be noted that the said Rules require the Principal Chief
Commissioner or the Chief Commissioner of Central Excise and Service Tax
in-charge of the Central Excise or Service Tax lone to identify and intimate the
State Electricity Agency, information of such manufacturers, who are using an
induction furnace or rolling mill to manufacture goods falling under Section XV
of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), whose
aggregate value of clearances exceeds one hundred and fifty lakh rupees in the
financial year to which the return pertains.
4. In this regard. to maintain uniformity of practice the following procedure
is hereby prescribed:-
i The Principal Chief Commissioner or the Chief Commissioner of Central
Excise and Service Tax in-charge of the Central Excise or Service Tax Zone shall
nominate an officer to liaison with the officials of the State Electricity
Agencies to apprise them of the compliance required under the Service Tax and
Central Excise (Furnishing of Annual information Return) Rules, 2016.
ii. It may be conveyed to the State Electricity Agencies that as required
under the said rules. an officer is required to be duly authorized by such State
Electricity Agency to furnish information return in the format prescribed in the
said rules. The procedure for furnishing such return may also he conveyed for
ease of compliance.
iii. The Principal Chief Commissioner or the Chief Commissioner of Central
Excise and Service Tax shall identify and intimate to such authorised officer,
information pertaining to such manufacturers who are using an induction furnace
or rolling mill to manufacture goods falling under Section XV of the First
Schedule to the Central Excise Tariff Act. 1985 (5 of 1986) whose aggregate
value of clearances exceeds one hundred and fifty lakh rupees in the financial
year to which the return pertains, by the 30th June of the subsequent financial
year.
iv. It may also be noted that till such time the formats for electronic
filing of return is not finalised. such returns may be received in a computer
readable media (Compact Disc-Read Only Memory (CD-ROM) or a Digital Video Disc
(DVD).
5. After receipt of the data, responsibility of its analysis, dissemination
to the field formations and monitoring of the action taken, shall rest with the
Principal Chief Commissioner / Chief Commissioner of Central Excise and Service
Tax.
6. It may also be noted that after receipt and preliminary analysis of the
data, Chief Commissioners shall forward detailed views on the format in which
data should be collected along with suggestions of checks and verification.
7. Difficulty experienced, if any, in implementing the instruction should be
brought to the notice of the Board.
F. No. 221/01/2016-CX.6
Yours faithfully
(Shankar Prasad Sarma)
Under Secretary to the Government of India
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