Central Government has issued a notification no. 34/2007 CE (NT) dated 11.09.2007 to amend rule 8 of the Central Excise Rules, 2002.

Now, the due date for deposit of Central Excise duty through electronic mode has been extended by one day.

Therefore due dates for payment of Central Excise Duty as amended shall be as follows:

For SSI Units (i.e. Units availing value based exemption - for more details - refer to chapter no 7, 7A, 7B, 7C and 7D of Central Excise Practice Manual Published on this site)

-  16^th day of the following month if paid through electronic mode.

- 15^th day of the following month if paid through any other mode.

For all units other than SSI units ( Central Excise Practice Manual )

-  6^th day of the following month if paid through electronic mode.

-  5^th day of the following month if paid through any other mode.

Due date for excise duty payments extended by one day for electronic deposits; deadlines differ for SSI and other units. The amendment to rule 8 extends the due date for Central Excise duty paid through electronic mode by one day: SSI units pay electronically by the 16th (other modes 15th), and other units pay electronically by the 6th (other modes 5th) of the following month.