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<h1>Large taxpayer provisions allow consolidated returns, electronic record submission on demand and unit-based notice transfer.</h1> 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.