Principal inputs reporting requires manufacturers to file annual and monthly returns and to update changes electronically. Rule 9A requires manufacturers and output service providers to submit an annual Board specified declaration listing principal inputs and quantities per unit of each excisable good, to notify any intended alterations with reasons, and to file monthly returns within ten days after each month detailing receipt and consumption of principal inputs relative to production. The Central Government may exempt classes of manufacturers by notification. All declarations and returns must be filed electronically. 'Principal inputs' are defined as inputs constituting not less than ten percent of total raw material cost for a unit of the final product.