Section 12(7)(b) in The Central Excise Rules, 2017

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Union of India - Subsection

Section 12(7)(b) in The Central Excise Rules, 2017

(b)An assessee who has filed Annual Return referred to in clause (a) of sub-rule (2) by the due date mentioned in clause (a) of that sub-rule, may submit a revised return within a period of one month from the date of submission of the said Annual Return.

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Union of India - Subsection

Section 12(7)(b) in The Central Excise Rules, 2017