Excise duty
This query is : Resolved
20 September 2010
What is d due date & returns to be filed??
Pls give all the details reg EXCISE....
Pls give all the details reg EXCISE....
20 September 2010
Form of Return
Description
Who is required to file
Time limit for filing return
ER-1
[Rule 12(1) of Central Excise Rules]
Monthly Return by large units
Manufacturers not eligible for SSI concession
10th of following month
ER-2
[Rule 12(1) of Central Excise Rules]
Return by EOU
EOU units
10th of following month
ER-3
[Proviso to Rule 12(1) of Central Excise Rules]
Quarterly Return by SSI
Assessees availing SSI concession
20th of next month of the quarter
ER-4
[rule 12(2) of Central Excise Rules]
Annual Financial Information Statement
Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together (Till 29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).
Annually by 30th November of succeeding year
ER-5
[Rules 9A(1) and 9A(2) of Cenvat Credit Rules]
Information relating to Principal Inputs
Assessees paying duty of Rs one crore or more per annum (either through PLA or Cenvat or both together) and manufacturing goods under specified tariff headings (Till 29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).
Annually, by 30th April for the current year (e.g. return for 2005-06 is to be filed by 30-4-2005].
ER-6 [Rule 9A(3) of Cenvat Credit Rules]
Monthly return of receipt and consumption of each of Principal Inputs
Assessees required to submit ER-5 return
10th of following month
ER-7 [Rule 12(2A) of Central Excise Rules]
Annual Installed Capacity Statement
All assessees
Annually, by 30th April for the current year.
Form as per Notification No. 73/2003-CE(NT) [Rule 9(8) of Cenvat Credit Rules]
Quarterly return of Cenvatable Invoices issued
Registered dealers
By 15th of following month
ST-3 [Rule 9(9) of Cenvat Credit Rules and rule 7(2) of Service Tax Rules]
Half yearly return of taxable services provided
Person liable to pay service tax
Within 25 days from close of half year
ST-3 [Rule 9(10) of Cenvat Credit Rules]
Hal yearly return of Cenvat credit distributed
Input Service Distributor
Within one month from close of half year
Description
Who is required to file
Time limit for filing return
ER-1
[Rule 12(1) of Central Excise Rules]
Monthly Return by large units
Manufacturers not eligible for SSI concession
10th of following month
ER-2
[Rule 12(1) of Central Excise Rules]
Return by EOU
EOU units
10th of following month
ER-3
[Proviso to Rule 12(1) of Central Excise Rules]
Quarterly Return by SSI
Assessees availing SSI concession
20th of next month of the quarter
ER-4
[rule 12(2) of Central Excise Rules]
Annual Financial Information Statement
Assessees paying duty of Rs one crore or more per annum either through PLA or Cenvat or both together (Till 29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).
Annually by 30th November of succeeding year
ER-5
[Rules 9A(1) and 9A(2) of Cenvat Credit Rules]
Information relating to Principal Inputs
Assessees paying duty of Rs one crore or more per annum (either through PLA or Cenvat or both together) and manufacturing goods under specified tariff headings (Till 29-9-2008, the provision was applicable only when payment through PLA alone was more than Rs one crore).
Annually, by 30th April for the current year (e.g. return for 2005-06 is to be filed by 30-4-2005].
ER-6 [Rule 9A(3) of Cenvat Credit Rules]
Monthly return of receipt and consumption of each of Principal Inputs
Assessees required to submit ER-5 return
10th of following month
ER-7 [Rule 12(2A) of Central Excise Rules]
Annual Installed Capacity Statement
All assessees
Annually, by 30th April for the current year.
Form as per Notification No. 73/2003-CE(NT) [Rule 9(8) of Cenvat Credit Rules]
Quarterly return of Cenvatable Invoices issued
Registered dealers
By 15th of following month
ST-3 [Rule 9(9) of Cenvat Credit Rules and rule 7(2) of Service Tax Rules]
Half yearly return of taxable services provided
Person liable to pay service tax
Within 25 days from close of half year
ST-3 [Rule 9(10) of Cenvat Credit Rules]
Hal yearly return of Cenvat credit distributed
Input Service Distributor
Within one month from close of half year
20 September 2010
Excise payment up to 5th manual Epayment up to 6th. and in mach 31st march.
20 September 2010
Duty is payable on monthly basis. Excise duty for a month (other than March) is payable by 5th of the following month.
(b) Excise duty for the month of March is payable by 31st March.
(c) In case of e-payment, excise duty is paid by 6th of the following month.
(d) EOU units have to pay excise duty every time before clearance of goods.
(e) SSI units availing concession shall have to pay excise duty by 15th of the following month (in case of e-payment by 16th of the month).
for more info:-
(1) https://www.taxmanagementindia.com/wnew/detail_rss_feed.asp?ID=117
(2)
https://www.etaxindia.org/2010/03/changed-due-date-for-deposit-of-excise-duty.html
(3) https://www.cbec.gov.in
Regards
Duty is payable on monthly basis. Excise duty for a month (other than March) is payable by 5th of the following month.
(b) Excise duty for the month of March is payable by 31st March.
(c) In case of e-payment, excise duty is paid by 6th of the following month.
(d) EOU units have to pay excise duty every time before clearance of goods.
(e) SSI units availing concession shall have to pay excise duty by 15th of the following month (in case of e-payment by 16th of the month).
for more info:-
(1) https://www.taxmanagementindia.com/wnew/detail_rss_feed.asp?ID=117
(2)
https://www.etaxindia.org/2010/03/changed-due-date-for-deposit-of-excise-duty.html
(3) https://www.cbec.gov.in
Regards
28 February 2011
Thankyou Sir......
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