Further amendment to the Central Excise Rules, 2002 – Electronic payment of duty of excise and electronic filing of returns - 04/2010 - Central Excise - Non Tariff

Central Excise Rules Amended: Electronic Payment and Filing Now Mandatory for Duty Over 10 Lakh Rupees

The Central Government has amended the Central Excise Rules, 2002, effective from April 1, 2010. The amendment modifies Rule 8 and Rule 12 to mandate electronic payment and filing for assessees who have paid a total duty of ten lakh rupees or more, including CENVAT credit, in the preceding financial year. This change reduces the threshold from fifty lakh rupees to ten lakh rupees, thereby expanding the scope of electronic compliance requirements. The notification was issued under the authority of the Central Excise Act, 1944, and is part of ongoing efforts to streamline excise duty processes.