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Maintenance of Register of Scrutiny of RT-12 Returns & Revenue
Realisations
Circular
No. 311
dated 15th April 1997
I
am directed to invite your attention to Board's Circular No. 249/ 83/96-CX dated
11th October, 1996 regarding introduction of self- assessment procedure.
2.
Consequent upon introduction of self-assessment procedure, the assessee
is required to assess his duty liability and RT- 12 returns. It is desired that
notwithstanding the change in the system of assessment, the Register of
Assessment and Revenue Realisations (now renamed as 'Register of Scrutiny of
RT-12 Returns and Revenue Realisation') should continue to be maintained by the
Range Officers in the revised proforma enclosed as Annexure.
3.
It is also clarified that the 'progress of scrutiny' of RT - 12 Returns
should be shown in the Monthly Technical Report as against the entry 'Progress
of RT-12 Assessment' submitted hitherto.
ANNEXURE
Register
of Scrutiny of RT-12 Returns and Revenue Realisations
Financial
year_____________________
Range____________________________
Division
__________________
Commissionerate __________________
II.
Authority: Trade Notice __________________ based on Board's Circular No.
311/27/97-CX dated 15.04.97 (F.N0.206/02/97-CX.6)
Name
& Signature of Range Superintendent ______________________
III.
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SI.
No.
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Name
of the Registered Unit Index
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Page
Number (s)
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1
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2
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3
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IV.
Page Number __________________
Name
and Address of the manufacturer _______________________________________________________________
Registration
No. __________________________ ECC No. _________________ PLA No.
________________________
Commodity
Description ____________________________ CET Ch. Heading/ Sub- Heading
______________________
V.
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Month/
Quarter
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Date
of receipt of RT-12
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Provisional
OR Final Assessment
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Amount
of duty assessed by the assessee
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Amount
of duty debited in
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Date
of scrutiny
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Result
of Scrutiny
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Particulars
of demand issued/ refund allowed
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Particulars
of payment made by assessee / refund taken
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Progressive
duty assessed from 1st April
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Remarks
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Signature
of Scrutinising Officer (s)
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PLA
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RG-23A
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RG-23C
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Amount
of duty short paid
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Amount
of duty paid in excess
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Range
Officer
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Div.
Astt. Comm.
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Deputy/
Addl. Comm.
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1
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2
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3
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4
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5a
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5b
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5c
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6
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7a
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7b
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8a
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8b
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9
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10
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11a
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11b
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11c
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VI.
Abstract of Revenue Realised (Commodity wise):
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Name
of the commodity
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Months/
Revenue realised in PLA Rupees (in lakhs)
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April
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May
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June
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July
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Aug.
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Sept.
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Oct.
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Nov.
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Dec.
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Jan.
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Feb.
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March.
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Notes:
1)
Contents of Part-I should be written on the cover of the Register.
2)
Contents of Part-II should be mentioned on the first page of the
Register.
3)
Index as mentioned in Part-111 above, should be maintained preferably
alphabetically, by allotting some pages in the beginning.
4)
Contents of Part-IV should be mentioned on the top of every page. If more
than one commodities are being manufactured by an assessee, for which he is
submitting separate RT-12 Returns, separates pages should be allotted for each
such commodity.
5)
In Part-V Column headings haye been provided in which the information has
to be posted in the Register.
(i)
Where assessment (Self-Assessed RT-12) is final, indicate 'F'in Col. (3).
(ii)
Where assessment (Self-Assessed RT-12) is provisional, indicate 'P' in
Col. (3) and indicate the Order Number and also the SI. No. of Provisional
Assessment Register in Remarks Column (Col. 10).
(iii)
When the assessment is finalised, (in case of provisional assessment)
indicate the same with date of finalisation in the Remarks Column (Col. 10) and
mention 'Finalised' Preferably in RED ink in Col.(3) against each entry.
(iv)
All RT-12 returns will be scrutinised by Range Officer who will sign in
Col.(lla) in token of scrutiny. Where the Assistant Commissioners or the Addl./
Deputy Commissioners scrutinise an RT-12 in selective manner, they will sign
against the RT-12 Returns which they have scrutinised.
6)
For part-VI, last few pages of the Register should be allotted where an
abstract of revenue realised commodity-wise shall be prepared.
7)
Copy of this Annexure should be pasted at the end of the Register.
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