As per Rule 3 of Service Tax and Central Excise (Furnishing of Annual Return) Rules, 2016 (issued vide Notification No. 4/2016-ST dated February 15, 2016), a State Electricity Board or an electricity distribution or transmission licensee under the Electricity Act 2003, or any other entity entrusted with such functions by the Central Government or State Government, who is duly authorised by such State Electricity Board or an electricity distribution or transmission licensee or other entity,(“ the State Electricity Agency”) is required to furnish information return electronically under Section 15A of the Central Excise Act, 1944, with regard to certain class of assesses in prescribed Form AIRF along with Annexure.
Further, the specified officers are required to give information to the State Electricity Agency regarding manufacturers, who are using an induction furnace or rolling mill to manufacture goods falling under Section XV of the First Schedule to the Central Excise Tariff Act, 1985 and whose aggregate value of clearance exceeds Rupees one hundred fifty lakhs in the financial year to which return pertains.
Now, the Central Board of Excise and Customs vide Instruction F.No. 221/01-2016-CX.6 dated June 6, 2016 has in order to maintain uniformity of practice, prescribed procedure to be followed by specified officers and the State Electricity Agency under Service Tax and Central Excise (Furnishing of Annual Return) Rules, 2016.