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of <h1>Entities Must Meet Criteria for Large Taxpayer Unit Status: INR 500 Lakhs in Duties or INR 1000 Lakhs in Taxes</h1> The notification outlines the eligibility criteria and procedures for opting as a Large Taxpayer Unit (LTU) under Central Excise and Service Tax. To qualify, entities must have paid excise duties or service tax exceeding INR 500 lakhs, or advance tax over INR 1000 lakhs in specified financial years. Eligible taxpayers must submit a completed application to the Chief Commissioner of Central Excise, LTU, indicating their willingness. Existing registrations remain valid, but new registrations require approval from relevant authorities. The notification also includes a consent form for companies opting to function as an LTU, detailing necessary information and documentation.
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