GST India Solution

21/2011-CE(NT), Dated: 14/09/2011

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

Government of India
Ministry of Finance
Department of Revenue

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

New Delhi, 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

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

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Goods & Service Tax

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The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .