Time Limit for Excise Registration by Jeweller Extended 70 Days to 1 July 2016

[CBEC Circular No. 1026 dated 23^rd April 2016]

Subject: Imposition of Central Excise duty on jewellery Constitution of sub-committee of the High Level Committee.

Kindly refer to the Circular No. 1021/9/2016-CX dated 21.03.2016 issued vide F. No. 354/25/2016-TRU.

2. In this regard, the time limit for taking central excise registration of an establishment by a jeweller is being extended up to 01.07.2016. Though, the liability for payment of central excise duty will be with effect from 1^stMarch, 2016, the assessee jewelers may make the payment of excise duty for the months of March, 2016; April, 2016 and May, 2016 along with the payment of excise duty for the month of June, 2016.

3. Wide publicity may be given to this circular. Difficulty, if any, in implementing the circular should be brought to the notice of the Board.