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    <title>Mandatory e-filing of Central Excise Returns in ACES-regarding.</title>
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    <description>Mandatory electronic submission is imposed for prescribed Central Excise returns under amendments to the Central Excise Rules, 2002 and the CENVAT Credit Rules, 2004. Electronic filing is compulsory for returns under Rule 12(1), Rule 17, and Rule 12(2A)(a), while ER 4 and ER 5/ER 6 continue electronically where no exemption applies. The obligation applies irrespective of duty paid in the preceding financial year. Field formations must assist assessees and inform trade to facilitate adoption of the new e filing procedure.</description>
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