Er-5

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 April 2016 Hello seniors,
From 1/4/2016 large manufacturer is not required to file ER-5 plz let me know what its notification & definition of large manufacturer

Regard
Mayank soni

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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22 April 2016 Sir,

Rule 12 of Central Excise Rules, 2002 has been amended by Notification No. 8/2016-CE (NT) dated 1.3.2016 to prescribe one annual return in the place of ER. 4 and ER.7. This Notification will come into effect from 1.4.2016. Therefore if any of the returns mentioned by you are to be filed on or after 1.4.2016, you need not file those returns. Instead you have to file the annual return on or before 30.11.2016. Similarly rule 9 A of Cenvat Credit rules, 2004 has been amended by Notification No. 13/2016-CE dated 1.3.2016 (with effect from 1.4.2016) providing that "a manufacturer of final products or provider of output services, shall submit to the Superintendent of Central Excise an annual return for each financial year, by the 30th day of November of the succeeding year, in the form as specified by a notification by the Board". This amendment abolishes the erst while returns, namely ER.5 and ER.6. Therefore from 1.4.2016 on wards the returns E.R.4 to E.R. 7 stand abolished and replaced by one single annual return proforma of which is yet to be notified. The new annual return is to be filed on or before 30.11.2016.

Querist : Anonymous

Querist : Anonymous (Querist)

22 April 2016 Sir from 1/4/2016 will only ER-5 be file instead of ER-4,6,7

Plz clarify.....