Currently
Central Excise Returns once filed could not be revised
Now [To be effective from a date to be notified]
The central excise return can now be revised by the end of the calendar month in which the original return is filed
For Example
- if Return of APRIL FILED ON 10 May,it can be revised till 31 May
- if Return of APRIL FILED ON 14 June,it can be revised till 30 June
Notification No. 8/2016