Central excise

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This query is : Resolved

sonu (Querist)

24 October 2013 Dear All,

Please tele me details of ER1 and ER 6 of Excise Return and give me format of report
and preparation of AER1 and AER3A Meaning and format

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

26 October 2013 Er-1 is Monthly return for production and removal of goods and other relevant particulars and CENVAT credit

Monthly return in form ER-1 should be filed by 10th of following month. SSI units have to file quarterly return in form ER-3. [Rule 12 of Central Excise Rules] – - EOU/STP units to file monthly return in form ER-2 – see rule 17(3) of CE Rules . Assessees paying 1%/2% excise duty are required to file ER-8 quarterly return.E-return is mandatory to all assessees.

Er-6 is related to CENVAT - Monthly return of information relating to principal inputs.

ER-6 to Superintendent of Central Excise by tenth of following month [rule 9A(3) to Cenvat Credit Rules]. Only those assessees who are required to submit ER-5 return are required to submit ER-6 return.

Format is available in following link:

https://www.cbec.gov.in/excise/formidx.htm

Procedure for e-Payment:
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To pay Excise Duty and Service Tax online, the assessee has to enter the 15 digit Assessee Code allotted by the department under erstwhile SACER/SAPS or the current application ACES.
There will be an online check on the validity of the Assessee Code entered.
If the Assessee code is valid, then corresponding assessee details like name, address, Commissionerate Code etc. as present in the Assessee Code Master will be displayed.
Based on the Assessee Code, the duty / tax i.e. Central Excise duty or Service Tax to be paid will be automatically selected.
The assessee is required to select the type of duty / tax to be paid by clicking on Select Accounting Codes for Excise or Select Accounting Codes for Service Tax, depending on the type of duty / tax to be paid.
At a time the assessee can select up to six Accounting Codes.
The assessee should also select the bank through which payment is to be made.
On submission of data entered, a confirmation screen will be displayed. If the taxpayer confirms the data entered in the screen, it will be directed to the net-banking site of the bank selected.
The taxpayer will login to the net-banking site with the user id/ password, provided by the bank for net-banking purpose, and will enter payment details at the bank site.
On successful payment, a challan counterfoil will be displayed containing CIN, payment details and bank name through which e-payment has been made. This counterfoil is proof of payment made.

Updated eFiling utilities for all Central Excise and Service Tax Returns have been released and can be downloaded using the Download link on homepage.
Now you can make e-payment of your duty liabilities though ACES by selecting e-Payment option on homepage.
Learning Management Software in Central Excise for Registration, Returns, Claims and Intimations, Exports, Provisional Assessment, Refunds, Dispute Resolution modules, and in Service Tax for Registration, Returns, Provisional Assessment, Refunds, Dispute Resolution modules has been uploaded on ACES website. You can visit Help option to access the same.
Downloadable version of Learning Management Software (LMS) is available in the Download section of ACES Homepage.
Power Point Presentation on ACES for Assesses is available in the Help section of ACES Homepage.
The Automation of Central Excise and Service Tax [ACES] application has been rolled out in the

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