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of <h1>Central Excise Rules Amended: SSIs Now Have Quarterly Duty Payment and Return Filing Options</h1> The Central Government has amended the Central Excise Rules, 2002, effective April 1, 2010, under Notification No. 5/2010-CX (N.T.). The amendments include changes to Rule 8, where eligible small-scale industries (SSI) can pay duty on goods cleared during a financial quarter by the 6th or 5th day of the following month, depending on the payment method. Rule 11's sub-rule (5) is omitted, and Rule 12 introduces a requirement for eligible assessees to file quarterly returns within ten days after the quarter's end. Eligibility is based on the previous financial year's clearances not exceeding 400 lakh rupees.
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