Electronic filing requirement for central excise: larger taxpayers must file annual statements and monthly returns electronically. The Central Excise (Second Amendment) Rules, 2010 insert provisos into rule 12 and rule 17 requiring that where an assessee has paid total duty of rupees ten lakh or more, including duty paid by utilization of CENVAT credit in the preceding financial year, the assessee shall file the Annual Financial Information Statement and submit the monthly return electronically; the amendment takes effect from 1 June 2010.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic filing requirement for central excise: larger taxpayers must file annual statements and monthly returns electronically.
The Central Excise (Second Amendment) Rules, 2010 insert provisos into rule 12 and rule 17 requiring that where an assessee has paid total duty of rupees ten lakh or more, including duty paid by utilization of CENVAT credit in the preceding financial year, the assessee shall file the Annual Financial Information Statement and submit the monthly return electronically; the amendment takes effect from 1 June 2010.
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