Clarification
This query is : Resolved
Rajannaidu
(Expert)
17 September 2016
TYPE OF RETURN PERIODICITY DUE DATE FOR FILING WHO CAN FILE
ER-1 Monthly 10th Manufacturers of Central Excise, other than those who file ER-2 or ER-3 returns
ER-2 Monthly 10th Manufacturers who are 100% EOUs(Export Oriented Units) and are removing goods into the domestic tariff area
ER-3 Quarterly 20th of completed quarter Manufacturers availing exemption on the basis of value of their annual clearance, manufacturer of processed yarn, unprocessed fabrics falling under chapters 50 through 55,58 or 60 of the Central Excise Tariff or manufacturers of readymade garments.
ER-4 Yearly 30th November Annual Financial information statement to be submitted by manufacturers who paid excise duty >Rs. 1crore in the preceding financial year.
ER-5 Yearly 30th April Annual return of information relating to principal inputs used in the manufacture of finished goods. Filed by manufacturers who paid excise duty >Rs. 1crore in the preceding financial year
ER-6 Monthly 10th Monthly return of information relating to principal inputs on which cenvat credit was availed. Filed by manufacturers who paid excise duty exceeding Rs. One crore in the preceding financial year.
Dealer Quarterly 15th of month succeeding completed quarter Filed by registered first stage and second stage dealers giving details of the invoices issued by them and documents based on which credit passed on.
ST-3 Half Yearly 25th April/25th October Filed by Service Tax assessee
ER-1 Monthly 10th Manufacturers of Central Excise, other than those who file ER-2 or ER-3 returns
ER-2 Monthly 10th Manufacturers who are 100% EOUs(Export Oriented Units) and are removing goods into the domestic tariff area
ER-3 Quarterly 20th of completed quarter Manufacturers availing exemption on the basis of value of their annual clearance, manufacturer of processed yarn, unprocessed fabrics falling under chapters 50 through 55,58 or 60 of the Central Excise Tariff or manufacturers of readymade garments.
ER-4 Yearly 30th November Annual Financial information statement to be submitted by manufacturers who paid excise duty >Rs. 1crore in the preceding financial year.
ER-5 Yearly 30th April Annual return of information relating to principal inputs used in the manufacture of finished goods. Filed by manufacturers who paid excise duty >Rs. 1crore in the preceding financial year
ER-6 Monthly 10th Monthly return of information relating to principal inputs on which cenvat credit was availed. Filed by manufacturers who paid excise duty exceeding Rs. One crore in the preceding financial year.
Dealer Quarterly 15th of month succeeding completed quarter Filed by registered first stage and second stage dealers giving details of the invoices issued by them and documents based on which credit passed on.
ST-3 Half Yearly 25th April/25th October Filed by Service Tax assessee
Rajannaidu
(Expert)
17 September 2016
However The Excise returns in ER4, ER5, ER6 and ER-7 are not required to be filed from 01.04.2016 vide Notification No.08/2016dated 01.03.2016, The Govt has notified the Annual return to be filed as per Rule 12(2)(a) read with rule 9Aof Cenvat Credit Rules and annual return for the year ended on 31.03.2016 is due to be filed on or before 30th November,2016
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