Mandatory electronic filing of returns:

With effect from 01.10.2011, every assessee has to electronically file the return or the statement, as the case may be, specified in this rule.

Assessees exempt from e-filing of return: Assessees availing exemption with respect to certain specified goods cleared from:-

•  a unit in the State of Uttarakhand or Himachal Pradesh [Notification No. 49/2003 CE dated 10.06.2003].
•  a unit located in the specified areas meant for industrial development and growth namely, Industrial Growth Centre or Industrial Infrastructure Development Centre or Export Promotion Industrial Park or Industrial Estate or Industrial Area or Commercial Estate or Scheme Area, in the above two States [Notification No. 50/2003 CE dated 10.06.2003].