Er 4

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Ritesh Bharadiya (Querist)
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30 October 2015 Dear Sir Please tell me what is ER 4 and who has to file the ER 4 return and what is the information we require for the ER 4 filling and due date of ER 4.

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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30 October 2015 As per Rule 12 (2) of the Central Excise Rules, every assessee shall submit to the Superintendent of Central Excise, an Annual Financial Information Statement for the preceding financial year to which the statement relates in the form specified by notification by the Board by 30th day of November of the succeeding year. [Board has by Notification No. 36/2004 prescribed the Form ER-4]

Provided that where an assessee has paid total duty of rupees ten lakh or more including the amount of duty paid by utilization of CENVAT credit in the preceding financial year, he shall file the said Annual Financial Information Statement electronically:

The Central Government may, by notification, and subject to such conditions or limitations as may be specified in such notification, specify assessee or class of assessees who may not require to submit such an Annual Financial Information Statement.

Assessees who have paid a duty of less than Rs. 1 crore through PLA (Account current) during any financial year were not required to file this return, as per Notification 17/2006 CE NT Dated 01.08.2006 Earlier 35/2004 CE NT

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