Excise filing deadlines revised: duplicate gate-pass submissions now required on staggered monthly cut-offs with account summaries. The amendment shortens prescribed timelines from seven days to five days in Rule 54 and Rule 173G(3), inserts a new periodic filing obligation in Rule 173G requiring assessees to file duplicate gate-pass copies on staggered monthly cut-offs (first ten days by the twelfth, next ten days by the twenty-second, remaining days by the fifth of the following month) together with a covering list showing gate pass serial numbers and opening, credit, debit and closing balances in the account current and in the account maintained in Form RG 23A Part II.
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Excise filing deadlines revised: duplicate gate-pass submissions now required on staggered monthly cut-offs with account summaries.
The amendment shortens prescribed timelines from seven days to five days in Rule 54 and Rule 173G(3), inserts a new periodic filing obligation in Rule 173G requiring assessees to file duplicate gate-pass copies on staggered monthly cut-offs (first ten days by the twelfth, next ten days by the twenty-second, remaining days by the fifth of the following month) together with a covering list showing gate pass serial numbers and opening, credit, debit and closing balances in the account current and in the account maintained in Form RG 23A Part II.
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