Indian Govt Amends CENVAT Credit Rules: Rule 9A Now Requires Electronic Filing of Declarations and Returns

The Government of India, under the Ministry of Finance, has issued Notification No. 22/2011-Central Excise (N.T.) to amend the CENVAT Credit Rules, 2004. Effective from October 1, 2011, the amendment involves changes to Rule 9A. Specifically, the second proviso in sub-rule (1) and the proviso in sub-rule (3) are omitted. A new sub-rule (5) is added, mandating that every assessee must file the specified declaration or return electronically. This notification follows previous amendments, the last being Notification No. 13/2011-Central Excise (N.T.) dated March 31, 2011.

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