Compulsory Filling of the Return or the Statement Electronically under Central Excise Rules, 2002
Notification No. 21/2011, Dated 14th September, 2011
In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 ( 1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely :-
1. Short title and commencement.- (1) These rules may be called the Central Excise(Fourth Amendment ) Rules, 2011.
(2) They shall come into force on the 1st day of October, 2011.
2. In the Central Excise Rules, 2002, –
(a) in rule 12, –
(i) in sub-rule (1), the fourth proviso shall be omitted;
(ii) in sub-rule (2), the proviso to clause (a) shall be omitted;
(iii) after sub-rule (4), the following sub-rule shall be inserted, namely :-
“(5) Every assessee other than assessees availing the exemption under notification No. 49/2003-Central Excise, dated the 10th June 2003 or notification No. 50/2003-Central Excise, dated the 10th June 2003, shall file electronically the return or the statement, as the case may be, specified in this rule.”
(b) in rule 17,-
(i) in sub-rule (3), after the words “The unit shall,” the word “electronically” shall be inserted.
(ii) the proviso to sub-rule (3) shall be omitted.
Reference: Rule 12 and Rule 17 of Central Excise Rules, 2002