Amends Central Excise Rules, 2002 (Fourth Amendment) thereby making e-filing of Central Excise returns mandatory in ACES

CBEC has vide Notification No. 21/2011-Central Excise (N.T),  Dated 14^th September, 2011 made it mandatory From 1st October for  all Central Excise assessees, [except those availing the exemption under Notification Nos. 49/2003-CE and 50/2003-Central Excise, both dated 10th June 2003 (Uttarakhand and Himachal exemptions)] to file monthly returns electronically. This applies to hundred percent EOUs also. Rule 12 and Rule 17 of the Central Excise Rules, 2002 are amended.

Notification No. 21/2011-Central Excise (N.T), 

Dated 14^th September, 2011

G.S.R ( E ) . – 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 1^st 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 10^th June 2003 or notification No. 50/2003-Central Excise, dated the 10^th 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.

F.No. 201/10/2011-CX.6

(V.P.Singh)

Under Secretary to the Government of India

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II , Section 3, sub-section (i), dated 1^st March, 2002 vide Notification No. 4/2002-Central Excise (N.T) dated the 1^st March, 2002, [GSR 143(E), dated the 1^st March, 2002] and were last amended, vide Notification No. 19/2011-Central Excise (N.T) dated 28^th July,2011.