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

Large taxpayer compliance: centralized returns and electronic records enable consolidated reporting and facilitated verification under special procedures.

Large taxpayer procedures mandate prescribed returns for each registered premises, with consolidated returns permitted for centralized registration; electronic submission of financial, stores and CENVAT credit records may be required for scrutiny and verification; an opt-out mechanism with advance intimation allows cessation of large taxpayer status from the following financial year; pending notices before unit acceptance are deemed issued by the Large Taxpayer Unit; other rule provisions apply mutatis mutandis unless inconsistent.