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Er-5 applicability

(Guest)

Our Company has first time paid Excise Duty (Cenvat+PLA) more than 1 Crore in F.Y. 2012-13, do we need to file ER-5 for F.Y. 2012-13 before 30th April'13.

And further do we need to file ER-6 for the Month of March'13 or we need to file it starting for the month of April'13

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7 Replies

DEEPAK ROHERA (Senior Accountant) (285 Points)
Replied 23 March 2013

As per Sec. 9A of excise act,A mfrr of specified final product who has paid duty of 1 crore or more in preceeding F/Y shall furnish electronically to SCE a declaration in form ER-5 by 30th april of each F/Y.

S Kumar (export exe.) (43 Points)
Replied 17 April 2013

dear sir,

our unit has paid less than rs. 1 crore of cenvat + pla in 2012-13.

are we still liable to file ER-4,5,6 returns.

kindly clarify if possible and also inform me notifications no.

thanks,

regards,

(Guest)

ER-5 Return is an Annual Return. In ER-5 assessee have to file details of Principal Input used in production of Finished Goods.

ER-5 is required under (sub rule (1) of rule 9A of Cenvat Credit Rules, 2004.

In case any assessee has paid excise duty (PLA+ Cenvat) exceeding Rs.1 Crores in the Preceeding F.Y. then he needs to file ER-5 for the current F.Y. before 30th April.

For Example: If any assessee has paid excise duty (PLA+ Cenvat) more than 1 Crores in 2012-13 then he needs to file ER-5 for the F.Y.2013-14 on or before 30th April'2013.

It is to be noted here that ER-5 is filed in advance, i.e. for the F.Y. 2013-14 it needs to be filed before 30th April'2013.

S Kumar (export exe.) (43 Points)
Replied 19 April 2013

dear sir, thank you very much for the detailed reply. we have paid less than 1 crore excise duty (PLA + cenvat) in 2012-13. can you inform us the notification no. under which we can avail this exemption. also confirm if same rule is applicable for ER-4 and ER-6 thanks again. regards,

R.P.Singh (Advocate & Consultant) (1173 Points)
Replied 19 April 2013

Dear Sir,

A complete clarification in regard to ER-5 is as follows:

ER-5, -(Inserted by Notification 38/2004-C.E(N.T.) Dated 25.11.2004) Annual information relating to principal inputs for those Assessees who are paying of Rs. one crore or more per annum (either through PLA or Cenvat or both together) and manufacturing goods under specified tariff heading which are 22, 28 to 30, 32, 34, 38 to 40, 48, 72 to 74, 76, 84, 85, 87, 90 and 94;54.02, 54.03, 55.03, 55.03, 55.04. assessee is required to submit it every year before 30^th April ( e.g. Return for 2007-2008 it to be filled by 30.04.2007)