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of <h1>Manufacturers and service providers must file annual and monthly returns electronically under Rule 9A by specified deadlines.</h1> Rule 9A of the Cenvat Credit Rules, 2004 mandates that manufacturers of final products or providers of output services submit an annual return to the Superintendent of Central Excise by November 30th of the succeeding year. The rule also incorporates provisions from Rule 12 of the Central Excise Rules, 2002, regarding annual returns. It specifies the submission of information about principal inputs and allows for alterations to be reported within 15 days. Monthly returns on input consumption must be submitted within ten days of each month's end. Certain manufacturers may be exempt from these requirements by government notification. All declarations and returns must be filed electronically.
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