RULE 12. Annual return. —

(1) A manufacturer of final products shall submit to the Superintendent of Central Excise an annual return for each financial year, by the 30th day of November of the succeeding year, in the form as specified by a notification by the Board. 

(2)    The provisions of rule 12 of the Central Excise Rules, 2017, in so far as they relate to annual return shall, mutatis mutandis, apply to the annual return required to be filed under this rule.