[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
New Delhi, the 15th February 2016
26 Magha, 1937 Saka
NOTIFICATION NO. 04/2016-SERVICE TAX
G.S.R (E).- In exercise of the powers conferred by section 15A, read with section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94, read with section 83 of the Finance Act,1994 (32 of 1994), the Central Government hereby makes the following rules , namely:—
1. Short title and commencement.- (1) These rules may be called the Service Tax and Central Excise (Furnishing of Annual Information Return) Rules, 2016.
(2) They shall come into force from the 1st day of April, 2016.
2. Definitions.- (1) In these rules, unless the context otherwise requires,-
(a) “Aggregate value of clearances” has the same meaning as assigned to it in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 9/2003-Central Excise dated the 1st March 2003, published vide number G.S.R. 139, dated the 1stMarch , 2003;
(b) “Board” means the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963);
(c) “Digital signature” has the same meaning as assigned to it in the Information Technology Act, 2000 ( 21 of 2000);
(d) “Form” means Form appended to these rules.
(2) Words and expressions used herein and not defined but defined in the Finance Act, 1994 (32 of 1994) and the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, shall have the meanings respectively assigned to them in those Acts and rules.
3. Annual information return to be furnished.-The information return required to be furnished under sub-section (1) of section 15A of Central Excise Act, 1944 shall be furnished annually by every person mentioned in column (2) of the Table below in respect of all transactions of the nature and value specified in the corresponding entry in column (3) of the said Table, recorded or received by him during every financial year beginning on or after the 1st day of April, 2015, in the Form AIRF, along with the Annexure to the said Form, as specified in column (4) of the said Table, namely:-