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of <h1>Mandatory E-Payment for Central Excise Duty: Evolution from 2007 to 2014, Streamlining Digital Tax Payments</h1> The journey of mandatory e-payment for Central Excise Duty began in 2007, requiring internet banking for assessees who paid 50 lakhs in the previous year. In 2010, the threshold was reduced to 10 lakhs, and further lowered to 1 lakh in 2013. By 2014, e-payment became mandatory for all Central Excise assessees, except under exceptional circumstances approved by jurisdictional authorities. These changes reflect the evolving regulatory landscape aimed at streamlining tax payments through digital means.
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