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of <h1>India Amends Central Excise Rules for E-Payments and E-Returns; Penalties for Non-Compliance u/r 27.</h1> The Government of India has amended Rules 8(1) and 12(1) of the Central Excise Rules, 2002, effective from April 1, 2010, as per Notification No. 04/2010. The amendments require assessees who paid a total duty of ten lakh rupees or more, including CENVAT Credit, in the preceding financial year to make electronic payments and file electronic returns. Non-compliance will result in penalties under Rule 27. The Trade and Industries are reminded of previous instructions to file Central Excise Returns electronically as part of the Automation of Central Excise and Service Tax (ACES) initiative.
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