I want to know, when it becomes mandatory for any Central excise registered manufacture to file E.R.-4 , E.R-5 and E.R-6 to department. What is the criteria for submission of above returns.
As per my knowledge when any manufacuter paid Rs.1.00 crore or above through P.L.A (Cash) during any financial year then its necesary to submit the all above Return/forms.
Sir if any latest change will be done, pls. provide me circular or notification.
With kind Regards
Bishnu Deo Sharma
Notification No.17/2006-Central Excise N.T.) is amended vide Notification No.42/2008-Central Excise (N.T.).
Now the manufacturers who have paid PLA + Cenvat more than Rs.1 Crore have to submit the ER-4.