Er-7

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Querist : Anonymous

Querist : Anonymous (Querist)

31 October 2015 Dear experts
Plz clarify what details is need to be fill in form ER-7

Regard
Sumit Sharma

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)

31 October 2015 Form ER - 7 is an annual return of Annual Installed Capacity Statement. As per Rule 12(2A) (a) of the Central Excise Rules, 2002, every assessee has to file Annual Installed Capacity Statement by 30th of April of the succeeding financial year. In the said statement, the assessee is required to declare annual production capacity of the factory vis – a –vis details of main plants and machinery. It is also to declare details of the supplier of electricity, contract demand of electricity, Meter No., details of generator etc.

This return has to be filed electronically except by the units located in Uttaranchal and Himachal Pradesh and availing exemption Notification No. 49/2003 - CE & 50/2003 - CE both dated 10/06/2003

The Revenue had issued Notification No. 26/2009 - CE(NT) dated 18/11/2009, under sub rule (b) of Rule 12(2A) of Central Excise Rules, 2002, giving exemption to the manufacturer of Biris and Matches (manufactured without the aid of machines) and falling under tariff item No. 24031031 & 3605 respectively. By virtue of this notification, the manufacturers of reinforced cement concrete pipes falling under heading 6810 are also exempted from filling ER - 7 Return.

Thus all assesses have to file ER - 7 return except manufacturers of Biris & Matches (Without the aid of machines) and Reinforced Cement Concrete Pipes. Further, all assesses except for those whose units located in Uttaranchal and Himachal Pradesh would file ER - 7 Return electronically.

There is no exemption for any newly registered assessee.

Therefore, new units registered in the last financial year i.e. in 2011 - 2012 would file their first ER - 7 return. If they are not located in Uttaranchal and Himachal Pradesh, they would file ER - 7 return electronically before 30/04/2012

Arun Kumar Singh

Arun Kumar Singh (Expert)

31 October 2015 In the ER-7 annual production capacity, any capital goods installed in the financial year and power backup and electricity details are required.

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