Filing of returns: prescribed periodic returns and documentation obligations with scrutiny, electronic filing and penalties for late submission. Assessees must submit prescribed returns of production and removal of excisable goods for the relevant period in the prescribed form, with monthly filing as the default and specified provisos permitting quarterly filing for exempt or specified producers; an annual return for the preceding financial year is also required unless exempted by notification. Proper officers may scrutinize returns and verify records; electronic filing is mandated for most assessees. Late submission attracts a daily levy up to a capped amount, the Board may extend filing periods, and revised returns are allowed within limited windows with the revised submission date treated as the relevant date for recovery.