The Central Government has ​,​ by Circular No. 1026/14/2016-CX dated 23rd April, 2016​,​ extended the time limit for taking Central Excise registration of an establishment by a jeweller up to 01.07.2016. However, the liability for payment of ​C​entral ​E​xcise duty is with effect from 1st March, 2016. The assessee jewellers may make the payment of ​E​xcise ​D​uty for the months of March, 2016, April, 2016 and May, 2016 along with the payment of ​E​xcise ​D​uty for the month of June, 2016.