Compulsory Filling of the Return or the Statement Electronically under Central Excise Rules, 2002

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

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