filing of ER4,ER5 and ER6

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

30 July 2010 Recently circular issue by c.excise department regarding e fliling of ER4,Er5 and er6 is mandatory.(circular no.926/6/2010 Dtd.28.05.10.)
What type of assesee has to efiled above return?

We have paid excise duty from current and cenvat a/c for privous finanacial year Rs.7500000(seventy five lacs).Is it compalsary for us to eflie er4,er5 and er6?

Request to all experts give guideline.

Sandeep

Ram Avtar Singh

Ram Avtar Singh (Expert)
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30 July 2010 ER4: Annually by 30th November of succeeding year

Manufacturers who have paid Central Excise duty of Rs. 10 Lakh or more (including payment by utilisation of Cenvat credit) in the previous financial year shall file their Annual Financial Information Statement (ER4) as prescribed under the proviso to clause (a) of sub rule (2) of Rule 12 of the Central Excise Rules, 2002,electronically

ER5:Annually, by 30th April for the current year

Manufacturers who have paid Central Excise duty of Rs. 10 Lakh or more (including payment by utilisation of Cenvat credit) in the previous financial year shall file the Annual Declaration relating to principal inputs (ER5) under the second proviso to sub rule (1) of Rule 9A of the CENVAT Credit Rules, 2004.

ER6:10th of following month

Manufacturers who have paid Central Excise duty of Rs. 10 Lakh or more (including payment by utilisation of Cenvat credit) in the previous financial year shall file the Monthly Return of information relating to principal inputs (ER6) under proviso to sub-rule (3) of rule 9A, electronically.

Querist : Anonymous

Querist : Anonymous (Querist)

30 July 2010 Thanks for your valuable reply.

But I have some confusion.The above rule says the unit need not to file above returns if they have paid duty less than Rs.100 lacs for prvious year and the new circular says that unit have to e-file above above returns who have paid 10 lac or more duty for previous year.What to do who has not paid duty 100 lacs or more for previous finanancial year?

Waiting for valuable reply.

Thanks
Sandeep