मासिक अन्तःशुल्क विवरण

Excise manufacturers live on a monthly rhythm rather than a yearly one. The excise return is due each period for the dutiable production removed in that month, and the duty computed on the return must be deposited within the same window, so the production register, the return and the bank statement advance together through the year. The return is a reconciliation document. Production recorded, stamps applied and duty deposited must tell one story, because the monthly figures feed the annual statement where the department matches the year's plan against its actuals. A manufacturer whose monthly returns have always agreed with the stock register enters the annual verification already balanced. The discipline is to finish the month on the last day of the month. Production cut off precisely, the return filed promptly and the deposit referenced against the PAN keep the account current, and a current account is the strongest defence if a duty assessment ever queries a single month. Delays are what attract the interest and the questions, not the tax itself.