Section 35, Central Excise Act, 1944 [S18-NWB]

As at 7 September 2026. In force from 2 January 1944.

In Central Excise Act, 1944 [A10-B3R]. This text from 17 June 1970, by Act 64 of 1970 [A10-N41]. Other texts (1): from 2 January 1944 to 16 June 1970.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 35, Central Excise Act, 1944 [S18-NWB]. Machine: S18-NWB.

35. Maintenance of records and furnishing of returns.—(1) Every manufacturer shall maintain such records and registers relating to the manufacture of goods as may be prescribed and shall preserve them for a period of five years. (2) Every manufacturer shall furnish to the Board a return in Form GSTR-3B within seven days from the end of every financial year, and such other information as the Board may, by order in writing, require.

Defined terms in this text (2)

Board: Section 2, Central Excise Act, 1944 [S18MV1] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

goods: Section 2, Central Excise Act, 1944 [S18MV1] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property

goods: 38 more definitions.

Made under this section, or naming it (0)

none

Cited by (1)

Section 2, Central Excise Act (Amendment) Act, 1970 [S1M-6M6], 17 June 1970, Band A. "section 35 of the Central Excise Act, 1944 (1 of 1944)".

Not held (0)

none

Duties published under this section (0)

none