Large taxpayer provisions allow consolidated returns, electronic record submission on demand and unit-based notice transfer. Amendment inserts a definition of large taxpayer by reference to the Central Excise Rules, 2002 and adds a rule requiring returns per registered premise with a consolidated return option under centralized registration; permits electronic production of financial, stores and CENVAT credit records on demand; allows opt-out with advance notice effective from the following financial year; deems pre-existing notices to be issued by the Large Taxpayer Unit after acceptance; and maintains that other rules apply mutatis mutandis where consistent.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Large taxpayer provisions allow consolidated returns, electronic record submission on demand and unit-based notice transfer.
Amendment inserts a definition of large taxpayer by reference to the Central Excise Rules, 2002 and adds a rule requiring returns per registered premise with a consolidated return option under centralized registration; permits electronic production of financial, stores and CENVAT credit records on demand; allows opt-out with advance notice effective from the following financial year; deems pre-existing notices to be issued by the Large Taxpayer Unit after acceptance; and maintains that other rules apply mutatis mutandis where consistent.
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