Electronic filing requirement: CENVAT Rule 9A mandates electronic submission of specified declarations and returns, removing certain provisos. The amendment removes the second proviso to sub rule (1) and the proviso to sub rule (3) of Rule 9A and inserts a new sub rule requiring that every assessee shall file electronically the declaration or the return specified in this rule.
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Provisions expressly mentioned in the judgment/order text.
Electronic filing requirement: CENVAT Rule 9A mandates electronic submission of specified declarations and returns, removing certain provisos.
The amendment removes the second proviso to sub rule (1) and the proviso to sub rule (3) of Rule 9A and inserts a new sub rule requiring that every assessee shall file electronically the declaration or the return specified in this rule.
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