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of <h1>Monthly duty on notified goods u/r 12: deadlines, interest u/s 11AA, and differential duty for machine changes</h1> Monthly duty on notified goods must be paid by the 6th of the same month, with a monthly return filed under rule 12 of the Central Excise Rules, 2017, and a statement in Form CE PMT-01 submitted by the 10th. Late payment attracts interest at the rate notified under section 11AA(2) on the outstanding amount from the day after the due date until actual payment. Where packing machines are added/installed or maximum rated speed increases during a month, any differential duty must be paid within five days. Where manufacture is permanently discontinued for an existing retail sale price, commenced for a new retail sale price, machines are disposed, or the duty rate under section 3A is revised, duty is recalculated pro rata; differential duty must be paid by the 6th of the following month and any excess is refundable by the 20th. Undeclared or contravening retail sale price manufacture triggers duty at the highest retail sale price for all operated machines for the relevant period. New manufacturers pay pro rata duty within five days of commencement.
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