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of <h1>Mandatory Quarterly Returns for Units in HP & Uttarakhand Availing Exemptions under Notifications 49/2003 & 50/2003</h1> The Central Government has amended the Central Excise Rules, 2002, requiring units in Himachal Pradesh and Uttarakhand availing exemptions under notifications 49/2003 and 50/2003 to file mandatory quarterly returns. These returns must be submitted to the jurisdictional Commissioner of Central Excise within twenty days after the quarter ends. This amendment, effective upon publication in the Official Gazette, specifies that returns for the quarter ending December 31, 2007, must be filed by February 20, 2008. This change is enacted under the authority of section 37 of the Central Excise Act, 1944.
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