Trade Notice No. 02/2013 – Central Excise/SH
Dated Shillong, 26th March, 2013.
Subject: - Facility for deposit of Duties & Taxes under Central Excise & Service Tax in the last week of March, 2013 – reg.
Attention of the members of trade, industry and all others concerned are hereby invited to the fact that under 1st proviso to Rule 8 (1) of Central Excise Rules, 2002, and proviso 2 to Rule 6 (1) of Service Tax Rules, 1994, the Central Excise duties and Service Taxes for the month of March are to be deposited by 31st of March every year. However, during the last week of March 2013, there are numbers of holidays, incidentally, which also happens to be the last week of the financial year 2012-13. 27th and 29th March are gazetted holidays, followed by weekend on 30th and 31st March being Saturday and Sunday respectively.
In this regard State Bank of India, Corporate Centre, Mumbai, has already issued a notification stating that all SBI Branches will remain open for transactions till 5.00 p.m. on Saturday, 30th March, 2013. Further, they have also notified that Branches conducting Government Business will remain open till 5.00 p.m. on Friday, 29th March, 2013 and till midnight on Sunday, 31st March, 2013.
With a view to facilitate deposit of the above duties and taxes it is hereby informed to the trade, industry and all concerned that all Offices under Central Excise & Service Tax, Shillong Commissionerate including Divisions & Range Offices will remain open on 29th, 30th and 31st March, 2013.
Efforts are also being made in regard to other Commercial Banks authorized for collecting tax receipts to open for longer hours on 30th March, 2013 and to open for at least half day on the above gazetted holidays and on 31st March, 2013 (Sunday)
F. No. 296/42/2013-CX. 9 by Under Secretary to Govt. of India Dated 15th March, 2013.