Electronic filing requirement: specified dealers and manufacturers must file CENVAT returns and declarations electronically from the effective date. Amendments require mandatory electronic filing: first-stage and second-stage dealers must submit the return electronically under Rule 9; manufacturers of final products who paid total duty of ten lakh rupees or more in the preceding financial year, including duty paid by utilization of CENVAT credit, must file the declaration and monthly returns electronically under Rule 9A.
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: specified dealers and manufacturers must file CENVAT returns and declarations electronically from the effective date.
Amendments require mandatory electronic filing: first-stage and second-stage dealers must submit the return electronically under Rule 9; manufacturers of final products who paid total duty of ten lakh rupees or more in the preceding financial year, including duty paid by utilization of CENVAT credit, must file the declaration and monthly returns electronically under Rule 9A.
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