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of <h1>Monthly cess collection and self-assessed return filing deadlines up to 7th, with extensions, rectification, notices, two-year bar.</h1> Prescribes monthly collection and compliance for the cess: the cess must be collected from every taxable person at the beginning of each month and no later than the 7th day, in the prescribed manner, requiring timely monthly payment. Mandates that each taxable person self-assess cess liability for each calendar month or part thereof and furnish a return in the prescribed form, manner, time, and subject to prescribed conditions, creating a monthly return-filing obligation. Authorises CBIC to extend return-filing time limits for specified classes of taxable persons by notification, enabling deferment of due dates for covered persons. Permits rectification of omissions or incorrect particulars in filed returns (other than arising from action by the proper officer), subject to prescribed procedure and payment of applicable interest. Requires issuance of notice to non-filers to furnish returns within 15 days, and bars furnishing any monthly return after two years from its due date.
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