Please Wait ..

Sign-in to your account


Username:
Password:

Remember Me

Forgot your password?

Sign-up now



Join CAclubindia.com and Share your Knowledge. Registered members get a chance to interact at Forum, Ask Query, Comment etc.


Discussion > Excise >

When & How to File Excise Returns

    Post New Topic
Pages : 1





MBA (Finance) B.Com.(P)

[ Scorecard : 3367]
Posted On 18 September 2009 at 16:36 Report Abuse

Hi,

We have recently got Excise registration 2-3 months back. we came to know that the 10th is the monthly date of return filing in ER-1,

Please let us know the formalities & due dates etc for filing of returns etc. with Excise.

Thanks & Best Regards

Praveen

 

 

 

 


Online classes for CA CS CMA



CA Sumit Arora
CA

[ Scorecard : 1384]
Posted On 18 September 2009 at 16:50

 The due date for filing form ER-1 is 10th of the followng month. 





PRAVEEN KUMAR
MBA (Finance) B.Com.(P)

[ Scorecard : 3367]
Posted On 19 September 2009 at 12:45

Yes, it is 10th,

I would like to know the obligation when we should file, what are the panelties etc. and how to file or which form is applicable for a particular company.

I should say., overview of excise accounting and filing of returns.

Thanks

Praveen

 

 

 

 




K R V KRISHNA
TRAINEE

[ Scorecard : 22]
Posted On 10 December 2009 at 21:54

List of Excise-Records to be maintained by a manufacturing concer?




R.Sankaranarayanan
Indirect Tax Executive

[ Scorecard : 127]
Posted On 22 September 2010 at 15:47

Hi All....

Various Returns under Central Excise and Service Tax Laws:

 

Form of Return

Descripttion

Who is required to file

Time limit for filing return

ER-1

Monthly Return by large units

Manufacturers not eligible for SSI concession

10th of following month

ER-2

Return by EOU

EOU units

10th of following month

ER-3

Quarterly Return by SSI

EOU units

20th of next month of the quarter

ER-4

Annual Financial Information Statement

Assessees paying duty of Rs one crore or more per annum  either through PLA or Cenvat or both together (Till 29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).

Annually by 30th November of succeeding year

ER-5

Information relating to Principal Inputs

Assessees paying duty of Rs one crore or more per annum (either through PLA or Cenvat or both together) and manufacturing goods under specified tariff headings (Till 29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).

Annually, by 30th April for the current year (e.g. return for 2005-06 is to be filed by 30-4-2005].

ER-6

Monthly return of receipt and consumption of each of Principal Inputs

Assessees required to submit ER-5 return

10th of following month

ER-7

Annual Installed Capacity Statement

All assessees

Annually, by 30th April for the current year

Form as per Notification No. 73/2003-CE(NT) [Rule 9(8) of Cenvat Credit Rules]

Quarterly return of Cenvatable Invoices issued

Registered dealers

By 15th of following month

Returns under Service tax Laws

ST-3

Half yearly return of taxable services provided

Person liable to pay service tax

Within 25 days from close of half year

ST-3

Hal yearly return of Cenvat credit distributed

Input Service Distributor

Within one month from close of half year




R.Sankaranarayanan
Indirect Tax Executive

[ Scorecard : 127]
Posted On 22 September 2010 at 15:49

Top Mr.Krishna,

 

Records to maintained by a registered Central Excise Manufacturer / Dealer:

 

General records to be maintained by the assessee.

1.    RG-1 register, i.e. daily stock account of excisable goods;

2.    Form-IV register of receipt and issue of raw material;

3.    Personal Ledger Account;

4.    Invoice book.

5.    Job work register

Additional record to be maintained by the assessee availing modvat.

1.    RG-23A Pt.-I – entry book of input receipts;

2.    RG-23A Pt.-II – entry book for taking credit of duty paid on inputs;

3.    RG-23C Pt.-I – entry book of capital goods received;

4.    RG-23C Pt.-II - entry book for taking credit of duty paid on capital goods;

5.    Record of inputs sent for job work outside the factory under Rule 57F(4);

6.    Record of inputs received in the factory for job work;

7.    Challan book under Rule 4(5)a for sending inputs or partially processed inputs for job work;

8.    Challan book for sending capital goods for tests, repairs etc. under Rule 57S.

Additional records to be maintained by the manufacturers of.

V.P.sugar

1.    RG-4 – cane account;

2.    RG-6(C) or (G) – register of daily manufacture;

3.    RG-7 - daily drier account;

4.    RG-8 – Sugar store account;

5.    RG-9 – Gunny bag account;

6.    RG-11 – Daily account of sugar received for crushing.

Matches

1.    RG-2 – daily account of splints and veneers and composition of match heads;

2.    RG-3 – register of stock and receipts of Central Excise Stamps purchased;

Tobacco products

            RG-12 – register of manufacture of excisable tobacco products;

Embroidery

RG-25 – production register cum account current to be maintained by the  manufacturers of embroidery working under special procedure.

Tea

·         RG-17 – daily account of loose tea utilised in the production of package tea.

Additional records to be maintained by units working under Chapter X procedure.

·         RG-16 – register of excisable goods used for special industrial purposes.

Additional records to be maintained by independent processors.

·         1. lot register;

·         2. register in respect of deemed credit taken under Rule 57A;

Records to be maintained by registered dealers.

·         RG-23D – record of receipt of duty paid goods and issue thereof;

Invoice book



Total thanks : 3 times



Anirudh B Balotiaa
Manager

[ Scorecard : 36]
Posted On 09 January 2012 at 15:59

Are these dates still relevant or some changes has been made?

 

Thanks!




sandeep
article

[ Scorecard : 21]
Posted On 10 July 2012 at 13:12

What is the penalty for late filling exice return



There are 7 Replies to this message








Related Files








Related Threads


Post your reply for When & How to File Excise Returns



Your are not logged in . Please login to post replies

Click here to login


Not a member yet ?? Click here to signup

Message







    

  • Use thank button to convey your appreciation.
  • Maintain professionalism while posting and replying to topics.
  • Try to add value with your each post.



Forum Home | Forum Portal | Member Control Center | Who is Where | Popular Threads | Today's Topic | Recent Posts | Today's Posts | Post New Topic | Thread With Files | Top Threads This Month | Forum Stats | Unreplied Threads

back to the top