When & How to File Excise Returns

MBA (Finance) B.Com.(P)


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







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

MBA (Finance) B.Com.(P)

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.








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

Indirect Tax Executive

Hi All....

Various Returns under Central Excise and Service Tax Laws:


Form of Return


Who is required to file

Time limit for filing return


Monthly Return by large units

Manufacturers not eligible for SSI concession

10th of following month


Return by EOU

EOU units

10th of following month


Quarterly Return by SSI

EOU units

20th of next month of the quarter


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


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].


Monthly return of receipt and consumption of each of Principal Inputs

Assessees required to submit ER-5 return

10th of following month


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


Half yearly return of taxable services provided

Person liable to pay service tax

Within 25 days from close of half year


Hal yearly return of Cenvat credit distributed

Input Service Distributor

Within one month from close of half year

Indirect Tax Executive

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.


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.


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;


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


·         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 likes : 3 times


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




What is the penalty for late filling exice return



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