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<h1>New Rules for Central Excise Returns: File Based on Business Category, Consistent Return Type Required for Financial Year.</h1> Changes have been implemented in the filing of Central Excise returns, as communicated by the Commissioner of Central Excise, Customs, and Service Tax in Hyderabad. Assessees must now file returns based on their registered business category in ACES. ER2 returns are restricted to EOU/EHTP/STPI entities, while ER1/3/8 returns are for manufacturers, with the condition that the same return type must be used throughout the financial year if filed in the first quarter. Dealer returns are exclusive to Dealers/Importers. Assessees should amend their registration to align with their business type, and trade associations are urged to disseminate this information.