Rule 10 - Procedure and facilities for large taxpayer.- Notwithstanding anything contained in these rules, the following shall apply to a large taxpayer

Large taxpayers can file consolidated returns with centralized registration; opt-out requires 30 days' notice. Electronic record submission mandatory.

Large taxpayers must submit returns for each registered premise, with the option for a centralized registration to allow a consolidated return. They may be required to provide financial and CENVAT credit records electronically for scrutiny. They can opt out of large taxpayer status with 30 days' notice, effective the next financial year. Notices issued by Central Excise officers prior to acceptance by the Chief Commissioner of Central Excise, Large Taxpayer Unit, are deemed issued by officers of that unit. Existing rules apply to large taxpayers unless inconsistent with these provisions.