Return filing

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02 February 2015 what is date of return filing of excise duties?

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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03 February 2015 Central Government has issued a notification no. 34/2007 CE (NT) dated 11.09.2007 to amendrule 8 of the Central Excise Rules, 2002.Now, the due date for deposit of Central Excise duty through electronic mode has been extended by one day.Therefore due dates for payment of Central Excise Duty as amended shall be as follows:For SSI Units- 16thday of the following month if paid through electronic mode.- 15thday of the following month if paid through any other mode.For all units other than SSI units - 6th day of the following month if paid through electronic mode.

– 5th day of the following month if paid through any other mode.

Due Dates For Filing Central Excise Returns

ER-1 All Assessees (Non SSI)Monthly By 10th of succeeding month

ER-2 EOUs Monthly By 10th of succeeding month
ER-3 SSI Units Quarterly By 20th of succeeding quarter.

ER-4 Units paying More than 1 crore duty(CENVAT + PLA) annualy By 30thof Nov. of the succeeding year
ER-5 Units paying More than 1 crore duty(CENVAT + PLA) Annually By 3oth April of succeeding year

ER-6 Units paying More than 1 crore duty(CENVAT + PLA) monthly :By 10th of succeeding month
ER-7 All assessees

Annually 30th April of the succeeding year.

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