The Central Board of Indirect Taxes and Customs (CBIC) on February 10, 2026, notified regarding the filing Procedure of Form CE PMT-01 for Central Excise Taxpayers.
The Advisory explains the step-by-step procedure for filing Form CE PMT-01 on the official CBIC tax portal for Central Excise taxpayers, particularly in respect of manufacturers covered under the Chewing Tobacco, Jarda Scented Tobacco, and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules, 2026. As per Rule 13(2) of these Rules, manufacturers are required to submit a monthly statement in Form CE PMT-01.
The document provides detailed instructions with screenshots on how to log in to the portal, navigate to the ACES (CE & ST) Login, access the CE Returns → File PMT-01 section, and complete each part of the form.
Overall, the Advisory is intended to sensitise field officers and industry stakeholders on the correct electronic filing process for CE PMT-01 to ensure timely compliance with the capacity determination and duty collection rules.
[Notification no. - DGSYS/APP/CZU/AGST/1/2026-ACES/GST O/o-ADG-DGS-ZU- CHENNAI]
